Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 (From Rule 1 to Annexure)
Cumulative rules of origin deem inputs as originating where sufficient originating content supports preferential treatment. Products that comply with origin requirements and are used as inputs by a participant in a finished product eligible for preferential treatment shall be considered originating in the territory where the working or processing of the finished product took place, provided that the aggregate content originating in that territory is not less than 60 per cent of its f.o.b. value.
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.
Cumulative rules of origin deem inputs as originating where sufficient originating content supports preferential treatment.
Products that comply with origin requirements and are used as inputs by a participant in a finished product eligible for preferential treatment shall be considered originating in the territory where the working or processing of the finished product took place, provided that the aggregate content originating in that territory is not less than 60 per cent of its f.o.b. value.
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