Definitions.

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..... In these rules, unless the context otherwise requires,- (a) carrier means any vehicle for transportation by air, sea and land; (b) CIF value means the price actually paid or payable to the exporter for goods including the cost of the goods, insurance, and freight necessary to deliver the goods to the named port of destination and the valuation shall be made in accordanc .....

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..... Convention on the Harmonised Commodity Description and Coding System including all legal notes thereto, as adopted and implemented by the State parties in their respective tariff laws; (f) identical and interchangeable materials means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which, once they are incorpo .....

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..... cific manufacturing or processing operation, or satisfy qualifying value content criterion, or a combination of any of these criteria, as provided in Annexure-I to these rules; and, (l) production means a method of obtaining goods including growing, planting, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturi .....

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