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Treatment of Packaging Materials and Containers for Retail Sale

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....he Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022<br>10. Treatment of Packaging Materials and Containers for Retail Sa....

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....e good referred to in sub-rule (1) is subject to the qualifying value content requirement, the value of such packaging materials and containers shall be taken into account as value of the originating ....