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TMI Blog2007 (9) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... under Not.26/2000 cannot be denied - C/186/2005-Cus. (Br.) - 457/2007-PB - Dated:- 26-9-2007 - [Order per : S.S. Kang, Vice-President].- Heard both sides. 2. The Revenue filed this appeal against the impugned order whereby benefit of Notification No. 26/2000-Cus. was allowed. 3. The contention of the Revenue is that condition of Rule 7(a) of Customs Tariff (Determination of origin of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim that the products are manufactured in Srilanka and eligible for preferential treatment and produce evidence specified in these Rules. There is no dispute that the appellant made such a claim. As far as the second requirement is concerned, the appellant had also produced the certificate of origin in the form prescribed under the above Rules "origin rules" and the said certificate of origin w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OB value is less than 65%. In addition to the raw material, certain accessories buttons, labels etc. were imported from India and used in the manufacture of readymade garments. The cost of all these are specified in the cost statement. As per Rule 5(b) of the "origin rules", product which is not wholly produced or obtained Srilanka will be eligible for the preferential concession if it is elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporting country as is evident by the certificate issued by the specified Srilankan authority. Further Rule 7(b) is satisfied in as much as non-originating material (fabric) and the readymade garments (export product) are classified in different 4 digits classification of the Harmonized Commodity Description and Coding System. Since the goods satisfy the origin criterion and the requirement of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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