Rules of Origin of Goods

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....cost") to the manufacturer at the factory or works shall include also the cost of containers and other forms of interior packing ordinarily sold with the article when it is sold in retail or wholesale and the cost of exterior packing but shall not include any other taxes, charges or expenses incurred subsequent to its manufacture. 2. An article imported into India from a Participating State sha....

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.... article in its finished state. Explanation. — "Expenditure on material" means the cost to the manufacturer of the material at the factory or works, including containers. 3. Any one or more of the following operations or processes shall not by themselves, constitute the final process of manufacture : (a) Packing            &nbs....

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....ticipating State. 5. When determining the origin of goods, "expenditure on material" incurred in the exporting Participating State shall include inter alia expenses incurred in respect of energy, fuel, plant, machinery or tools in the manufacture or production of goods within the exporting Participating State and materials used in the maintenance of such plant and machinery, and tools. 6. (1....

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....ent shall, if the importer so requests, be treated as one article if they are so treated for purposes of assessing customs duty. 7. (1) A claim that goods shall be accepted as eligible to special tariff concession in customs duties shall be supported by an appropriate certificate of origin given by a Governmental authority or an authorised body nominated by the exporting Participating State and....