Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 (From Rule 1 to Annexure-C)
Bilateral cumulation governs origin treatment for materials used in production, subject to more than minimal processing. Bilateral cumulation applies to originating products from one Party used as materials in the production of a finished product in the territory of the other Party, and such materials are treated as originating in the territory where manufacture of the finished product takes place. This treatment applies only if the last production process goes beyond minimal or insufficient operations.
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.
Bilateral cumulation governs origin treatment for materials used in production, subject to more than minimal processing.
Bilateral cumulation applies to originating products from one Party used as materials in the production of a finished product in the territory of the other Party, and such materials are treated as originating in the territory where manufacture of the finished product takes place. This treatment applies only if the last production process goes beyond minimal or insufficient operations.
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