Page 73 - ELT_1st September 2020_Vol 373_Part 5

2020 ] DEPARTMENTAL CLARIFICATIONS T83

7.3 Where a claim for preferential rate of duty is denied, the CoO
should be forwarded to the nodal point in the Board for record and onward
communication to the exporting country, where required.
8. It is requested to conduct frequent training sessions in the zones to
familiarize the officers with provisions of Rules of Origin prescribed under
various trade agreements. Verification may also be sought based on data
analysis, keeping in mind any change in import trend of a commodity, exporter,
importer or any amendments to duty rates. Attention may also be drawn to the
fact that where originating criteria claimed is as per Product Specific Rules
(PSRs), the HSN (harmonised system of nomenclature) version prescribed in the
trade agreement shall apply. The preferential tariff treatment should be extended
only in terms of the extant notification. For instance, provision for issuance of
Back-to-Back CoO is presently available only under ASEAN-India FTA, and
hence Back-to-Back CoO should not be accepted for goods imported under any
other trade agreement.
8.1 It is also requested to share policy related feedback with the Board,
through International Customs Division, to help analyse provisions of trade
agreements which may require policy review.
9. Instruction No. 31/2016-Customs, dated 12-9-2016 [2016 (339) E.L.T.
(T46)] stands superseded with the issue of this Circular.
10. Suitable Standing Order may be issued. Difficulties faced, if any, in
implementation of this circular, may be immediately brought to the notice of the
Board.
11. Hindi version follows.
Annex to Circular No. 38/2020-Customs, dated 21st August, 2020
[Please refer Paragraph 4(iii) of this Circular]
1. Name of the Commissionerate :
2. Name of the Free/Preferential Trade Agreement :
3. Relevant Customs Notifications (Both Tariff and Non-Tariff
notifications) :
4. Reference No. of the Certificate of Origin :
5. Issuing Authority :
6. Name of the Consignee :
7. Name of the Consignor :
8. Description of goods :
9. Origin criteria as mentioned in the certificate :
10. Revenue involved (forgone) :
11. Reason for requesting verification along with supporting
documents, if any :
Please enclose :
1. A legible copy of the Certificate of Origin, invoice and Bill of
Lading/Airway Bill.
2. Questionnaire for the Verification Authority, where required, with
specific queries.
[C.B.I. & C. Circular No. 38/2020-Cus., dated 21-8-2020]
EXCISE LAW TIMES  1st September 2020  73