India-Australia rules of origin require specified tariff changes, qualifying value content or wholly obtained criteria for preferential origin. The Annexure prescribes product specific rules of origin for HS sub headings adjacent to each code, with any unlisted HS codes subject to the general rule; change in tariff classification tests apply only to non originating materials and excluded chapters/headings/sub headings require that materials of those headings be originating goods.
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Provisions expressly mentioned in the judgment/order text.
India-Australia rules of origin require specified tariff changes, qualifying value content or wholly obtained criteria for preferential origin.
The Annexure prescribes product specific rules of origin for HS sub headings adjacent to each code, with any unlisted HS codes subject to the general rule; change in tariff classification tests apply only to non originating materials and excluded chapters/headings/sub headings require that materials of those headings be originating goods.
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