Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009
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Indirect materials treated as originating: accounting cost of power, fuel and equipment determines origin under preferential trade rules. Rule 11 provides that indirect materials (power and fuel, plant and equipment, machines and tools) used to obtain a product are to be treated as originating irrespective of their source, and their value for origin determination is the cost recorded in the producer's accounting records under the Customs Tariff (Determination of Origin) Rules, 2009.
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.
Indirect materials treated as originating: accounting cost of power, fuel and equipment determines origin under preferential trade rules.
Rule 11 provides that indirect materials (power and fuel, plant and equipment, machines and tools) used to obtain a product are to be treated as originating irrespective of their source, and their value for origin determination is the cost recorded in the producer's accounting records under the Customs Tariff (Determination of Origin) Rules, 2009.
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