Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries] Rules, 2008 (From Rule 1 to Annexure-B)
Insufficient operations do not confer originating status under duty free tariff preference for least developed countries. Operations deemed insufficient to confer originating status under the duty free tariff preference include preservation and transport handling, basic cleaning and sorting, changes of packing and simple repacking, affixing marks or labels, simple cutting or slicing, simple assembly or disassembly, slaughter of animals, mere dilution or mixing that does not materially alter product characteristics, and combinations of such non transformative 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.
Insufficient operations do not confer originating status under duty free tariff preference for least developed countries.
Operations deemed insufficient to confer originating status under the duty free tariff preference include preservation and transport handling, basic cleaning and sorting, changes of packing and simple repacking, affixing marks or labels, simple cutting or slicing, simple assembly or disassembly, slaughter of animals, mere dilution or mixing that does not materially alter product characteristics, and combinations of such non transformative operations.
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