Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 28DA(11)] [Section 28DA] [Entire Act] Union of India - Subsection Section 28DA(11)(b) in Finance Act, 2020 (b)"identical goods" means goods that are same in all respects with reference to the country of origin criteria under the trade agreement;