TaxTMI 
TaxTMI 
Definitions
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....ocesses to enhance production such as regular stocking, feeding, or protection from predators; (c) "CIF value or Cost, Insurance and Freight value" means the price actually paid or payable to the exporter for a good when the good is loaded out of the carrier, at the port of importation, including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination; (d) "competent authority" means the Department of Commerce, for India; (e) "customs administration" means,- (i) the Department of Home Affairs and its successors, for Australia; and (ii) the Central Board of Indirect Taxes and Customs (CBIC), for India; (f) "Customs Valuation Agreement" means the Agreement on Implementation of Articl....
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....Section Notes and Chapter Notes, as adopted and implemented by the Parties in their respective laws; (n) "indirect materials" means a material used in the production, testing or inspection of a good but not physically incorporated into the good; or a material used in the maintenance of buildings or the operation of equipment, associated with the production of a good, including,- (i) fuel, energy, catalysts and solvents; (ii) equipment, devices and supplies used to test or inspect the good; (iii) gloves, glasses, footwear, clothing, safety equipment and supplies; (iv) tools, dies and moulds; (v) spare parts and materials used in the maintenance of equipment and buildings; (vi) lubricants, greases, compounding materials and other....
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....g growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling a good; (x) "preferential tariff treatment" means the customs duty rate applicable to an originating good, pursuant to each Party's Tariff Commitments; (y) "qualifying value content (QVC)" means the qualifying value content of a good, expressed as a percentage; (z) "territory" means,- (i) in respect of Australia, the territory of Australia,- (A) excluding all external territories other than the Territory of Norfolk Island, the Territory of Christmas Island, the Territory of Cocos (Keeling) Islands, the Territory of Ashmore and Cartier Islands, the....