TaxTMI 
TaxTMI 
Non-qualifying operations
X X X X Extracts X X X X
X X X X Extracts X X X X
....ginating good referred to in rule 5 merely by reason of going through the following operations or processes namely:- (a) preserving operations to ensure that the products remain in good condition during transport; (b) changes of packaging or packing, and breaking-up and assembly of packages; (c) washing, cleaning or removal of dust, oxide, oil, paint or other coverings; (d) simple painting....
X X X X Extracts X X X X
X X X X Extracts X X X X
....perations; (j) husking, partial or total bleaching, polishing, and glazing of cereals and rice; (k) operations to colour sugar or form sugar lumps; (l) peeling, stoning and unshelling; (m) unflaking, crushing, squeezing, slicing, macerating and removal of bones; (n) sharpening, simple grinding or simple cutting and repackaging; (o) simple placing in bottles, cans, flasks, bags, cases, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....processing undergone by that product is to be regarded as insufficient within the meaning of sub-rule (1). Explanation:- For the purposes of this rule,- (a) "preserving operations" include drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt or sulfur dioxide, removal of damaged parts, and like operations; (b) "simple mixing" generally describes activities....