TMI Blog2023 (2) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... se details relating to date of sailing and name of ship and the quantity of cargo. The said certificate does not contain the invoice number of either the original purchaser or of the appellant. Mere non-mention of the invoice number in the certificate of Origin is not sufficient reason to deny the benefit of Notification No. 46/2011-Cus dated 01.06.2011. The purpose of the Notification is to grant exemption under the preferential Trade Agreement with Asian Countries and from the certificate of country of origin produced by the appellant. It is sufficiently established that the goods have indeed originated in Indonesia and were wholly obtained in Indonesia. Appeal allowed. - Customs Appeal No.10595 of 2014 - A/10319/2023 - Dated:- 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther details mentioned in the certificate of origin which match with consignment. He pointed out that the column number 8 of the said certificate of origin clearly mentions that the consignment was wholly obtained in the country of origin i.e. Indonesia. He pointed out that all the conditions of the Notification No. 46/2011-Cus dated 01.06.2011 are satisfied. He further pointed out that the requirements of the Customs Tariff [Determination of Origin of Goods under the preferential trade agreement between the Government of Member States of the Association of the South East Asian Nations (ASEAN) and the Republic of India 2009] Rules, 2009 are satisfied. He particularly pointed out that Rule 3, 4 and Rule 8 are relevant for this purpose. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (a) products which are wholly obtained or produced in the exporting party as (b) products not wholly produced or obtained in the exporting party provided that the said products are eligible under rule 5 or 6. Rule 4. Wholly produced or obtained products - For the purpose of clause (a) of rule 3, the following shall be considered as wholly produced or obtained in a party:- (a) .. (b) .. (c) .. (d) .. (e) minerals and other naturally occurring substances, not included in clauses (a) to (d), extracted or taken from the party's soil, water, seabed or beneath the seabed; (f) (g) (h) (i) (j) It is seen that the certificate produced by the appellant in column number 8 clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011-Cus dated 01.06.2011. 7. Learned Authorized Representative has relied on the decision of Mahaan Dairies (supra) wherein the following gas been observed. 8. It is settled law that in order to claim benefit of a Notification a party must strictly comply with the terms of the Notification. If on wordings of the Notification the benefit is not available then by stretching the words of the Notification or by adding words to the Notification benefit cannot be conferred. The Tribunal has based its decision on a decision delivered by it in Rukmani Pakkwell Traders v. CCE, Trichy [1999 (109) ELT 2041 We have already overruled the decision in that case. In this case also we hold the decision of theTribunal is unsustainable. It is accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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