The research study conducted by Mr. C. Satapathy, Member, Customs, Excise & Service Tax Appellate Tribunal for the MVIRDC, Mumbai is comprehensive and covers several issues on non-preferential as well as preferential Rules of Origin. There is not enough literature available on the subject today, and, therefore, the study would be very useful in enhancing the understanding of Rules of Origin to the Indian industry. Rules of Origin (ROO) have emerged as one of the many important issues of inter- governmental negotiations under preferential trading arrangements. By contributing to greater knowledge, such studies will help the Government to take an informed decision during negotiations for FTAs with its trading partners since the industry would be in a better position to provide an appropriate feedback in terms of the Rules of Origin criteria to be adopted for a particular Agreement.
