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)
Treatment of packing: packing is normally part of the product for origin determinations, subject to national law. When determining the origin of products under the relevant customs origin rules, packing is ordinarily treated as forming an integral whole with the product it contains and is therefore included in origin assessments, but packing may be treated separately where national legislation so requires.
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Provisions expressly mentioned in the judgment/order text.
Treatment of packing: packing is normally part of the product for origin determinations, subject to national law.
When determining the origin of products under the relevant customs origin rules, packing is ordinarily treated as forming an integral whole with the product it contains and is therefore included in origin assessments, but packing may be treated separately where national legislation so requires.
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