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This relates to Customs Tariff (Determination of origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995

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.... They shall come into force on the date of their publication in the Official Gazette. 2. Application. - These rules shall apply to products consigned from any Contracting State. 3. Definitions. - In these rules, unless the context otherwise requires - (a) "SAPTA" means the Agreement on SAARC Preferential Trading Arrangement, signed at Dhaka, Bangladesh on the 11th day of April, 1993; (b) "Contracting State" means any Member State of SAARC listed in Appendix I or Appendix II to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/97-Customs, dated 1st March,1997; (c) "Preferential concession", in relation to any product means the exemption granted under th....

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....ng Contracting State as denied in paragraph 2; or (b) products not wholly produced or obtained, in the exporting Contracting State, provided that the said products are eligible under paragraph 4. 2. Wholly produced or obtained. - Within the meaning of paragraph 1(a) the following shall be considered as wholly produced or obtained in the exporting Contracting State, namely :- (a) raw or mineral products extracted from its soil, its water or its seabeds; (b) agricultural products harvested there, (c) animals born and raised there; (d) products obtained from animals referred to in clause (c) above; (e) products obtained by hunting or fishing conducted there; (f) products of sea fishing and other marine products taken from the high se....

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....used by a Contracting State as input for a finished product eligible for preferential treatment by another Contracting State shall be considered as a product originating in the territory of the Contracting State where working or processing of the finished product has taken place provided the aggregate content originating in the territory of the Contracting State is not less than 2["50 per cent"] of its f.o.b. value. 5. Direct consignment. - The following shall be considered as directly consigned from the exporting Contracting State to the importing Contracting State, namely :- (a) if the products are transported without passing through the territory of any non-Contracting State; (b) the products whose transport involves trans....