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....In these rules, unless the context otherwise requires,- (a)       "carrier" means any vehicle for transportation by air, sea and land; (b)       "CIF value" means the price actually paid or payable to the exporter for goods including the cost of the goods, insurance, and freight necessary to deliver the goods to the named port of de....

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....nbsp;  "Harmonised system" means the nomenclature of the Harmonised Commodity Description and Coding System defined in the International Convention on the Harmonised Commodity Description and Coding System including all legal notes thereto, as adopted and implemented by the State parties in their respective tariff laws; (f)        "identical and interchan....

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....lectively; (j)         "Party" means the Governments of the Republic of India or Malaysia as the case may be; (k)       "Product specific rules" means rules which specify that the materials have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy qualifying value cont....