Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius (From Rule 1 to ANNEXURE- 6)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Determination of Origin rules define product-specific criteria for preferential CECPA treatment under HS-coded origin tests. The Annex prescribes HS-coded product-specific origin criteria for the India-Mauritius CECPA: primarily Wholly Obtained, Change of Tariff Heading or Subheading, Classification Cumulation and percentage-based Value Addition tests. Many chapters apply a uniform rule, with specified subheading exceptions and combined CTH/CTSH-VA alternatives. Footnotes define certain commodity-specific terms (e.g., types of cane sugar). Parties and traders must apply the listed criterion for each HS code to determine preferential origin entitlement.
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.
Determination of Origin rules define product-specific criteria for preferential CECPA treatment under HS-coded origin tests.
The Annex prescribes HS-coded product-specific origin criteria for the India-Mauritius CECPA: primarily Wholly Obtained, Change of Tariff Heading or Subheading, Classification Cumulation and percentage-based Value Addition tests. Many chapters apply a uniform rule, with specified subheading exceptions and combined CTH/CTSH-VA alternatives. Footnotes define certain commodity-specific terms (e.g., types of cane sugar). Parties and traders must apply the listed criterion for each HS code to determine preferential origin entitlement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
