In re Nutricia International Private Limited (CAAR Mumbai)
Question 1: Whether the Dexolac 2 (product in question) proposed to be imported into India fulfil the regional value content criteria prescribed under Rule 5 of Notification No. 189/2009-Cus (NT) dated 31.12.20099 and therefore, exempt under Sr. No. 157 of the Notification No. 46/2011-Cus dated 01.06.2011 governing import of goods from ASEAN Countries, including Indonesia?
Answer in respect of Question 1: This cannot be answered at this stage in advance ruling. The applicant has to submit a valid Certificate of Origin and prove to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the countries as mentioned in Appendix I or Appendix II, as the case may be, in accordance with provisions of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Notification No. 189/2009-Cus (NT) dated 31.12.2009
