(11)Where the verification under this section establishes non-compliance of the imported goods with the country of origin criteria, the proper officer may reject the preferential tariff treatment to the imports of identical goods from the same producer or exporter, unless sufficient information is furnished to show that identical goods meet the country of origin criteria.Explanation.-For the purposes of this Chapter,-(a)"certificate of origin" means a certificate issued in accordance with a trade agreement certifying that the goods fulfil the country of origin criteria and other requirements specified in the said agreement;(b)"identical goods" means goods that are same in all respects with reference to the country of origin criteria under the trade agreement;(c)"Issuing Authority" means any authority designated for the purposes of issuing certificate of origin under a trade agreement;(d)"trade agreement" means an agreement for trade in goods between the Government of India and the Government of a foreign country or territory or economic union.'.
