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2011 (9) TMI 529

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..... ement the terms of agreement on South Asian Free Trade Area (SAFTA), entered into among the member Countries of South Asian Association, for Regional Cooperation, in the year 2004. 2.The petitioner is doing business of export and import, for the past 40 years, and is exporting and importing cashews and dates from various countries. The petitioner entered into contract with Expolanka Commodities (Pvt) Ltd., at Sri Lanka, on 21.08.2009, for importing 28 Metric Tons of Date Fruits, worth about 16,380/- U.S. Dollars, corresponding to Rs.7,98,525/- [Rupees Seven Lakhs, Ninety Eight thousand Five hundred and Twenty five only] at Tuticorin Port. 3.That the respondents demanded a duty of Rs.2,87,469/- [Two lakhs Eighty seven thousand Four h .....

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..... gned directly within the meaning of Rule 12 hereof, shall be eligible for preferential treatment if they conform to the origin requirement under any one of the following conditions:- (a)Products wholly produced or obtained in the territory of the exporting contracting state as defined in Rule 5; or (b)Products not wholly produced or obtained in the territory of the exporting contracting state provided that the said products are eligible under Rule 6. Rule 5: Wholly produced or obtained Within the meaning of Rule 4(a), the following shall be considered as wholly produced or obtained in the territory of the exporting Contracting State (a)raw or mineral products extracted from its soil, its water extending upto its Exclusiv .....

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..... r not there is a change of heading: (1)Operations to ensure the preservation of products in good condition during transport and storage (Ventilation, spreading out, drying, chilling, placing in salt,sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations) (2)Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up; (3)(i)Changes or packing and breaking up and assembly of consignments. (ii)Simple, slicing, cutting and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, etc. and all other simple packing operations. 4)the affixing of marks, l .....

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..... of the learned counsel for the petitioner. 11.The reading of the rules of originating, reproduced in the counter leave no manner of doubt, that in order to avail exemption under the agreement, the product is required to be of the origin of SAARC country. Merely because a member of SAARC country, has imported the dates from UAE, and thereafter, it has been imported by the petitioner, will not bring the product under SAFTA agreement. On reading of clause 18 of the SAFTA agreement, with the rules of origin, no other conclusion can be arrived at. The contention of the learned counsel for the petitioner, therefore, can not be accepted. 12.No merit. "Dismissed". 13.Consequently, connected Miscellaneous Petition is closed. No costs. .....

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