Treatment of packing materials and containers.

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..... ct-Rules - 10. Treatment of packing materials and containers.- (1) If the goods are subject to the change in tariff classification criterion as provided in sub-clause (i) of clause (b) of sub-rule (1) of rule 5, packing materials and containers classified together with the packaged goods shall not be taken into account in determining the origin. (2) If the goods are subject to qualifying valu .....

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