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Question

State with reasons whether the following statements are True or False.

To avail the concessions of tariffs for goods coming from a particular county, Certificate of Origin is not required.

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Solution

To avail the concessions of tariffs for goods coming from a particular country, Certificate of Origin is not required- False

Explanation:
Certificate of Origin is necessarily required for availing concession in tariff, as this certificate is a proof that goods which are imported are manufactured in the same country from which they are exported.

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