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
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Minimal operations rule prevents preferential origin when only basic processing or simple textile finishing is performed. Products shall not be considered originating under the ASEAN-India preferential rules when only minimal operations and processes are performed in a Party, including preservation, basic cleaning, sorting, simple cutting and packing, affixing marks, simple mixing, assembly or disassembly, slaughter limited to killing, and mere dilution. For textiles listed in Annexure II, simple combining, labelling, pressing, cleaning, cutting and hemming, trimming and attaching accessories, routine finishing like bleaching or mercerizing, and dyeing or printing likewise do not confer origin.
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.
Minimal operations rule prevents preferential origin when only basic processing or simple textile finishing is performed.
Products shall not be considered originating under the ASEAN-India preferential rules when only minimal operations and processes are performed in a Party, including preservation, basic cleaning, sorting, simple cutting and packing, affixing marks, simple mixing, assembly or disassembly, slaughter limited to killing, and mere dilution. For textiles listed in Annexure II, simple combining, labelling, pressing, cleaning, cutting and hemming, trimming and attaching accessories, routine finishing like bleaching or mercerizing, and dyeing or printing likewise do not confer origin.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.