Page 44 - ELT_1st July 2020_Vol 373_Part 1

A18 EXCISE LAW TIMES [ Vol. 373

 Export Inspection Council is the sole agency to issue Certificate of
Origin under this protocol.
India-Malaysia Comprehensive Economic Cooperation Agreement (IMCECA)
This Comprehensive Economic Cooperation agreement is between Gov-
ernment of India and Malaysia.
 Export Inspection Council is the sole agency to issue Certificate of
Origin under this Agreement, with effect from 1st July 2011.
India-Korea Comprehensive Economic Partnership Agreement (CEPA)
The Government of India and the Republic of Korea have signed the
Comprehensive Economic Partnership Agreement (CEPA) to liberalize and facili-
tate trade in goods and services and expand investment between the Countries.
 Export Inspection Council is the sole agency to issue Certificate of
Origin under this agreement.
India-Japan Comprehensive Economic Partnership Agreement (IJCEPA)
The Government of India and the Government of Japan have signed the
Comprehensive Economic Partnership Agreement (CEPA) to increase invest-
ment opportunities and strengthen protection for investments and investment
activities between the Countries.
 Export Inspection Council is the sole agency to issue Certificate of
Origin under this Agreement.”
At Para 2.21.2, HbP elucidates about Non-Preferential Agreement, which
has been reproduced as under :
“Government have also nominated certain agencies to issue Non-Preferential
Certificate of Origin in accordance with Article-II of International Convention
Relating to Simplification of Customs formalities, 1923. These Certificate of
Origins evidence origin of goods and do not bestow any right to preferential
tariffs.
 List of agencies authorized to issue Non-Preferential Certificate of
Origin is given in Appendix-4C to the Handbook Procedures, Vol. I.
Exporters desiring Non-preferential Certificate of Origin may apply any
agency enlisted in Appendix-4C to Handbook of Procedures, Vol. I with fol-
lowing documents :
(a) Details of quantum/origin of inputs/consumables used in export
product.
(b) Two copies of Invoices
(c) Packing List in duplicate for concerned invoice
(d) Fee not exceeding ` 100 per certificate as may be prescribed by con-
cerned agency.
The concerned agency would ensure that goods are of Indian origin as
per general principles governing rules of origin before granting Non-Preferential
Certificate of Origin. The Certificate would be issued as per format given in An-
nexure-II to Appendix-4C to the Handbook of Procedures. It should be ensured
that no correction/re-type is made on the Certificate.
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EXCISE LAW TIMES  1st July 2020  44