Abans Jewels Pvt Ltd vs Principal Commissioner, Customs-New ... on 28 March, 2022
that it has been manufactured by it and exported under
India Korea CEPA, 2009. This document is reproduced below:
"SAMSUNG GOLD EXCHANGE ... manufactured by SAMSUNG GOLD EXCHANGE CO.,
LTD. and exported under India Korea CEPA 2009."
36. It would also be useful to refer