TMI BlogInsertion of new Chapter VAA.X X X X Extracts X X X X X X X X Extracts X X X X ..... tent and product specific criteria, specified in the rules of origin in the trade agreement, are satisfied; (iii) furnish such information in such manner as may be provided by rules; (iv) exercise reasonable care as to the accuracy and truthfulness of the information furnished. (2) The fact that the importer has submitted a certificate of origin issued by an Issuing Authority shall not absolve the importer of the responsibility to exercise reasonable care. (3) Where the proper officer has reasons to believe that country of origin criteria has not been met, he may require the importer to furnish further information, consistent with the trade agreement, in such manner as may be provided by rules. (4) Where importer fails to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in such manner as may be provided by rules. (7) Where, subsequently, the Issuing Authority or exporter or producer, as the case may be, furnishes the specific information within the specified time, the proper officer may, on being satisfied with the information furnished, restore the preferential tariff treatment. (8) Where the Issuing Authority or exporter or producer, as the case may be, does not furnish information within the specified time or the information furnished by him is not found satisfactory, the proper officer shall disallow the preferential tariff treatment for reasons to be recorded in writing: Provided that in case of receipt of incomplete or non-specific information, the proper officer may send another request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eement certifying that the goods fulfil the country of origin criteria and other requirements specified in the said agreement; (b) identical goods means goods that are same in all respects with reference to the country of origin criteria under the trade agreement; (c) Issuing Authority means any authority designated for the purposes of issuing certificate of origin under a trade agreement; (d) trade agreement means an agreement for trade in goods between the Government of India and the Government of a foreign country or territory or economic union. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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