Chapter 01 - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 (From Rule 1 to Annexure - C)
Non-qualifying operations limit origin status: preservation, simple packing, mixing, assembly and slaughter do not establish origin. A product does not attain originating status merely by undergoing preservation and conditioning operations, simple cleaning, sorting, packing or assembly, affixing marks, basic cutting or repacking, simple mixing where components are non originating, slaughter, mere dilution, or any combination of these; such operations are regarded as insufficient working or processing for origin purposes.
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Provisions expressly mentioned in the judgment/order text.
Non-qualifying operations limit origin status: preservation, simple packing, mixing, assembly and slaughter do not establish origin.
A product does not attain originating status merely by undergoing preservation and conditioning operations, simple cleaning, sorting, packing or assembly, affixing marks, basic cutting or repacking, simple mixing where components are non originating, slaughter, mere dilution, or any combination of these; such operations are regarded as insufficient working or processing for origin purposes.
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