Definitions

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....ic invertebrates, and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators; (c) "carrier" means any vehicle for air, sea and land transport. However, the carriage of product can be made through multimodal transport; (d) "CIF value" means the price actually paid or payable to the exporter for the product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with Article VII of the Gene....

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.... (k) "Free-On-Board (FOB) value" means the price actually paid or payable to the exporter for the product when loaded onto the carrier at the named port of exportation, including the cost of the product, and all costs necessary to bring the product onto the carrier; (l) "GATT 1994" means the General Agreement on Tariffs and Trade 1994, set out in Annex 1A to the WTO Agreement; (m) "generally accepted accounting principles (GAAP)" means the recognised consensus or substantial authoritative support in the territory of a Party, with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information and the preparation of financial statements. These standards may encompass broad g....

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....origin and referred in list of issuing authorities for each Party given in Annexure-C and Annexure-D of these rules; (q) "manufacture" means any kind of working or processing, or specific operations but does not include simple assembly; (r) "material" means any ingredient, raw input, component or part used in the production of a product and physically incorporated into it; (s) "measure" means any measure, whether in the form of a law, regulation, rule, procedure, decision, practice, administrative action, or any other form; (t) "non-originating material (NOM)" means any materials whose country of origin is a country other than the Parties or a material whose origin cannot be determined or a material that ....