TaxTMI 
TaxTMI 
Product Specific Rules
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....ed in an iron or steel-making furnace in a liquid state, and then poured into its first solid shape; f) "VA(X)" means that the product must have achieved value addition as calculated under rule 4 (Origin Criteria) of not less than (X) per cent whether using the build-up method or the build-down method. However, in case the build-up method is used, the VA shall be five percentage points lower. For example, if the VA requirement under this Annexure is 40% then it can be either 40% using build-down method or 35% using build-up method. Notwithstanding anything contained in clauses (a) to (f), in the case of products under HS 71, the value addition must be on the basis of FOB value; g) "Chapter" means a chapter of the Harmonised System; h) "Heading" means the first four digits in the tariff classification number under the HS; and i) "Sub heading" means the first six digits in the tariff classification number under the HS. 2. Review .- Both Parties agree to review the PSRs within two years of entry into force of this Agreement. TABLE 1: PRODUCT-SPECIFIC RULES HS Code Description of Product Product Specific Rule (PSR) Chapt....
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....extract (Preparations suitable for infants or young children, put up for retail sale). (CC except chapter 11) or (CTH + VA 40%) 190120 Mixes and doughs for the preparation of bakers' wares of heading 19.05. (CC except chapter 11) or (CTH + VA 40%) 190190 Other (Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight). (CC except chapter 11) or (CTH + VA 40%) 190211 Uncooked pasta (containing eggs). (CC except chapter 11) or (CTH + VA 40%) 190219 other (uncooked pasta, not stuffed with meat or other). (CC except chapter 11) or (CTH + VA 40%) 190410 Prepared foods obtained by the swelling or roasting of cereals or cereal products. (CC except chapter 10 &11) or (CTH + VA 40%) 190531 Sweet biscuits. (CC except chapter 11) or (CTH + VA 40%) 190540 Rusks, toasted bread and similar toasted products. (CC except chapter 11) or (CTH + VA 40%) 190590 Other (bread, pastry, cakes, biscuits and other baker's wares, whether or not containing cocoa). (CC except chapter 11) or (CTH + VA 40%) ex Chapter 20 Preparations of vegetab....
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....d articles thereof. CTSH + VA 40% ex Chapter 40 Rubber and articles thereof. CTSH + VA 40% 400110 - Natural rubber latex, whether or not pre-vulcanised. WO 400121 -- Smoked sheets. WO 400122 -- Technically specified natural rubber (TSNR). WO 400129 Other (Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR). WO Chapter 41 Raw hides and skins (other than furskins) and leather. CTSH + VA 40% Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). CTH + VA 40% Chapter 43 Furskins and artificial fur; manufactures thereof. CTH + VA 40% Chapter 44 Wood and articles of wood; wood charcoal. CTSH + VA 40% Chapter 45 Cork and articles of cork. CTH + VA 40% Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork. CTSH + VA 40% Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard....
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.... or bleached). CTSH + VA 35% 540752 Other woven fabrics of textured polyester filaments (Dyed). CTSH + VA 35% 540753 Other woven fabrics of textured polyester filaments (of different colours). CTSH + VA 35% 540754 Other woven fabrics of textured polyester filaments(printed). CTSH + VA 35% 540761 Other woven fabrics (Containing 85% or more by weight of non-textured polyester filaments). CTSH + VA 35% 540769 Other woven fabric of non-textured polyester filaments. CTSH + VA 35% ex Chapter 55 Man-made staple fibres. CTSH + VA 40% 550810 Sewing thread of man-made staple fibres(of synthetic staple fibres). CTSH + VA 35% 550820 Sewing thread of man-made staple fibres(of artificial staple fibres). CTSH + VA 35% 551511 Other woven fabrics of polyester staple fibres (Mixed mainly or solely with viscose rayon). CTSH + VA 35% 551512 Other woven fabrics of polyester staple fibres (Mixed mainly or solely with man-made filaments). CTSH + VA 35% 5516 Woven fabrics of artificial staple fibres. CTSH + VA 35% Chapter 56 Wadding, felt and nonwovens; special yarns; twine; cordage, ropes and cable....
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....CTSH + VA 3% 711019 Platinum in other forms. CTSH + VA 3% ex711311 Silver Filigree work (plain). CTSH + VA 3.5% ex 711311 Silver Jewellery set with gems (studded). CTSH + VA 6% ex 711311 Other articles of silver jewellery (plain). CTSH + VA 6% ex 711311 Parts of plain silver jewellery. CTSH + VA 3.5% ex 711319 Jewellery of gold unset. CTSH + VA 3.5% ex 711319 Jewellery of gold set with pearls. CTSH + VA 6% ex 711319 Jewellery of gold set with diamonds. CTSH + VA 7% ex 711319 Jewellery of gold set with precious and semi- precious stones other than diamonds. CTSH + VA 6% ex 711319 Jewellery of platinum unset. CTSH + VA 3.5% ex 711319 Parts of plain gold jewellery. CTSH + VA 3.5% ex 711319 Articles of other precious metal. CTSH + VA 3.5% 7118 Coins. CTH + 1.5% VA ex Chapter 72 Iron and steel. CTSH + VA 40% 7206-7229 Iron and steel products. Melt and Pour in the Parties Chapter 73 Articles of iron or steel. CTSH + VA 40% Chapter 74 Copper and articles thereof. CTH+VA 40% Chapter 75 Nickel and articles thereof. CTSH + VA 40% ....