#Rules of Origin

CESTAT Kolkata sets aside denial of preferential tariff benefits under the ASEAN-India Free Trade Area (AIFTA) for imported stainless steel coils. The tribunal held that non-cooperation by an overseas supplier alone cannot invalidate a Certificate of Origin without formal treaty mechanisms or adjudication. The ruling clarifies that customs authorities must follow due process before denying treaty benefits.

CESTAT Chennai rules that the absence of Country of Origin (COO) markings on aluminium scrap does not invalidate preferential duty exemption under the ASEAN-India FTA if all documentary evidence is verified. The Tribunal emphasizes that physical markings are not mandatory for scrap goods, reinforcing the principle of substantial compliance in trade agreements.