DATE: 03/03/2021, ‘TIME: 11:00 AM to 02:30 PM MAHARASHTRA NATIONAL LAW UNIVERSITY, AURANGABA| MID TERM EXAMINATION March,2021 B.A.LL.B. (Hons.) ‘Subject: International Trade Law Semester:-VIII Maximum Marks: 25 Time: 3:30 Hours Instructions: All Question are Compulsory . QI. Indiana imports footwear from Costars , Roteria, and Victoria. Along with the Zumba Province of India have also several Footwear manufacturers. This is to note that the one type of footwear, which is a stiletto that Indiana Import from Costars called M21, Has a special characteristic. M21 has a button, by pressing that the wearer of M21 can Fly. Apart from M21 Indiana also import Stelatoes (a type of footwear) from Roteria and Victoria also produce domestically, but none has this kind of special characteristics like M21. Indian gone for a major change in the intemational and external trade policy, these are as follows, Indiana put M21 and R25 (also stilettoes imported from the country Roteria) as the same customs class. Considering their inches of heels (that is more than 3.5 ) and Impose a 10% ad valorem customs duty on import. Rest of the Stilettoes, from this two country and Victoria which are less than 3.5 inches of heels do not have to pay any ad volarem custom duty", (this is to note that there are no stilettos which are imported from Victoria are more than 3.5 inches ) Indiana decided to impose an internal tax on footwear, on the basis of end-use of the same, It categorizes and sub categorizes the footwear for that, With the respect to the same, M21 and R25 (both are made of leather and having heels more than 3.5 inches) are put in the same category, and tax equivalently. X5,C12,M29, and other stilettoes which are less than 3.5 inches of heels but made of leather and imported from all these country was put in one category. D29 and D35 are two domestic stilettoes, where D29 is 4 inches and D35 is 2.5 inches are put in one category and tax differently in an argument that they are not made of up leather. This created a huge difference in international trade, all the foot ware exporting the country have taken Indiana to the WTO DSU by claiming the breach of an international obligation taken by Indiana under GATT,1994, 1. Please prepare a panel request for the same for all exporting countries. 10 Marks 2. You by acting as the Panel of the WTO DSU, prepare a report by stating the following, What is the international obligation breached by Indiana and how? 15 Marks Please note all the countries are members of the WTO. 4 4 kind of luxury tax, only impose on a product which is categorised as a luxury product.