Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
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Principle of territoriality: returned exported originating products are treated as non-originating unless unchanged and only preserved. The principle of territoriality requires that conditions conferring originating status be fulfilled without interruption within a State party; products exported to a non-party and returned are deemed non-originating unless shown to be the same and only subjected to preservation operations, with an exception for processing in mutually agreed areas where Annexure-II conditions are satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Principle of territoriality: returned exported originating products are treated as non-originating unless unchanged and only preserved.
The principle of territoriality requires that conditions conferring originating status be fulfilled without interruption within a State party; products exported to a non-party and returned are deemed non-originating unless shown to be the same and only subjected to preservation operations, with an exception for processing in mutually agreed areas where Annexure-II conditions are satisfied.
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