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)
Origin treatment for indirect materials keeps them originating regardless of where they are produced. An indirect material is treated as originating without regard to the place where it is produced. The rule creates a specific origin-treatment mechanism for indirect materials within the customs origin framework, so that their production location does not affect their originating character for purposes of the applicable preferential trade rules.
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.
Origin treatment for indirect materials keeps them originating regardless of where they are produced.
An indirect material is treated as originating without regard to the place where it is produced. The rule creates a specific origin-treatment mechanism for indirect materials within the customs origin framework, so that their production location does not affect their originating character for purposes of the applicable preferential trade rules.
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