Not wholly obtained or produced goods.
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.... wholly obtained or produced goods.- (1) For the purposes of clause (b) of rule 3, goods shall be deemed to be originating goods, when,- (a) such goods satisfy the criteria under the Product Specific Rules provided in Annexure-I of these rules; or, (b) (i) all non-originating materials used in the production of the goods have undergone a change in tariff classification in a sub-heading at the si....
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.... produce; or, (b) the earliest ascertained price paid for the materials, parts or produce of undetermined origin in the territory of the Party where the working or processing takes place. (4) The method of calculating the FOB value is as specified in Annexure-II of these rules. (5) For the purposes of this rule,- (a) the Parties may adopt either the direct or indirect method of calculating the....
TaxTMI
TaxTMI