(10)Notwithstanding anything contained in this section, the preferential tariff treatment may be refused without verification in the following circumstances, namely:-(i)the tariff item is not eligible for preferential tariff treatment;(ii)complete description of goods is not contained in the certificate of origin;(iii)any alteration in the certificate of origin is not authenticated by the Issuing Authority;(iv)the certificate of origin is produced after the period of its expiry,and in all such cases, the certificate of origin shall be marked as "INAPPLICABLE".
