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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Indirect Materials as Neutral Elements Under Rule 10 in India-Mauritius Agreement: Impact on Goods Origin Determination</h1> Rule 10 of the Customs Tariff Rules, 2021, concerning the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius, specifies that indirect materials are considered neutral elements in determining the origin of goods. These neutral elements, which include items like energy, fuel, plant and equipment, or machines and tools, do not enter into the final composition of the product and thus are not factored into the determination of the product's origin.