Definitions

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.... 2021<br>2. Definitions. - In these rules, unless the context otherwise requires, - (a) "Agreement" means the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius; (b) "competent authority" means: (i) for India, the Department of Commerce or the Central Board of Indirect Taxes and Customs (CBIC) or any other agency ....

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.... the two-digit level of the Harmonized System for all non-originating materials used in the manufacture of the export product; (ii) Change in Tariff Heading or CTH which implies the change in tariff heading at the fourdigit level of the Harmonized System for all non-originating materials used in the manufacture of the export product; (iii) Change in Tariff Sub-Heading or CTSH whi....

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....rier; (h) "Harmonized System" or "HS" means the Harmonized System or HS set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System, including any amendments adopted and implemented by the Parties in their respective laws; (i) "manufacture" means working or processing; (j) "material" means any ingredient, raw material, component or part a....

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.... (p) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation; (q) "tariff classification" means the classification of goods according to the Harmonized System including its General Interpretative Rules and Explanatory Notes; (r) "territorial waters" means waters extending up to 12 nautical miles from the baseline as defined b....