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<h1>Rule 7: Originating Materials from India Count as Exporting Country's Origin for Duty-Free Benefits.</h1> Rule 7 of the Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015, addresses the concept of accumulation. It states that if a product is produced in an exporting beneficiary country using originating material from India, that material will be deemed to originate from the exporting beneficiary country. This provision facilitates the determination of product origin for duty-free tariff preferences under the scheme for least developed countries.