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)
Packing materials and containers excluded from tariff classification change but included in local value added content calculations. Where packaging materials and containers are classified with a retail product, they are disregarded for determining whether non-originating inputs meet the required change in tariff classification; however, if a local value added content requirement applies, the value of such packaging materials and containers is included in calculating the product's local value added content and treated as originating or non-originating materials as appropriate.
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.
Packing materials and containers excluded from tariff classification change but included in local value added content calculations.
Where packaging materials and containers are classified with a retail product, they are disregarded for determining whether non-originating inputs meet the required change in tariff classification; however, if a local value added content requirement applies, the value of such packaging materials and containers is included in calculating the product's local value added content and treated as originating or non-originating materials as appropriate.
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