Document ID: chunk:federal_register_of_legislation:F2024C00940:reg:10b
Version: federal_register_of_legislation:F2024C00940
Segment Type: reg
Provision Reference: reg 10B
Character Range: 63003–64141

10B                                                                  Goods that would have been Indian originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods  Both of the following apply:
                                                                                                                                                                                                                                                                                                      (a) duty has been paid on the goods;
                                                                                                                                                                                                                                                                                                      (b) the importer holds a certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund.