Determination of Origin rules for India-Mauritius CECPA notified to govern origin criteria and customs implementation. These Rules set out the legal framework for determining the origin of goods under the India Mauritius Comprehensive Economic Cooperation and Partnership Agreement, made under sub section (1) of section 5 of the Customs Tariff Act, 1975, and prescribe the procedural and substantive rules to establish preferential origin status and related customs procedures under the Agreement.