TMI BlogRules of Origin of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... ost") to the manufacturer at the factory or works shall include also the cost of containers and other forms of interior packing ordinarily sold with the article when it is sold in retail or wholesale and the cost of exterior packing but shall not include any other taxes, charges or expenses incurred subsequent to its manufacture. 2. An article imported into India from a Participating State shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inished state. Explanation . — "Expenditure on material" means the cost to the manufacturer of the material at the factory or works, including containers. 3. Any one or more of the following operations or processes shall not by themselves, constitute the final process of manufacture : (a) Packing (e) Splitting into the lots (b) Mixing. (f) Sorting and grading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials used in the maintenance of such plant and machinery, and tools. 6. (1) Each unit of article in a consignment shall be considered separately. (2) For purposes of clause (1) of this rule — (a) tools, parts and accessories which are imported with an article, and the price of which is included in that of the article or for which no separate charge is made, shall be considered as forming a w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an authorised body nominated by the exporting Participating State and notified to the Government of India. (2) The forms of certification shall be as prescribed in Schedule B to these rules. 8. (1) When it is considered necessary that an enquiry should be made pertaining to any consignment or certificate of origin, the Government of India may make a request to the competent authority of the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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