Insufficient Working or Processing
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....ng anything contained in rule 5, a product shall not be considered as originating, if it has only undergone the following operations, namely:- (a) preserving operations to ensure that a product remains in good condition during transport and storage; (b) freezing or thawing; (c) packaging and re-packaging; (d) washing, cleaning, removal of dust, oxide, oil, paint....
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....r or not of different kinds; (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (p) slaughter of animals; or (q) a combination of two or more operations specified in clauses (a) to (p). (2) For the purposes of sub-rule (1), "simple" means the activities which need neither special skills nor machines, appara....
TaxTMI