https://www.taxtmi.com/acts?id=3118 An indirect material shall be regarded as an originating material regardless of where it is produced, and its value for origin determination shall be the cost recorded in the producer's accounting records of the export product. Neutral elements or indirect materials include energy, fuel, plant and equipment, tools, dies, machines, moulds, maintenance parts, non compositional goods, protective clothing and testing or inspection devices used in production, testing, inspection, maintenance or operation associated with manufacture. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3118 An indirect material shall be regarded as an originating material regardless of where it is produced, and its value for origin determination shall be the cost recorded in the producer's accounting records of the export product. Neutral elements or indirect materials include energy, fuel, plant and equipment, tools, dies, machines, moulds, maintenance parts, non compositional goods, protective clothing and testing or inspection devices used in production, testing, inspection, maintenance or operation associated with manufacture. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3118