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Article 2 - Rules - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - Article 2 - 2. .- In these rules, unless the context otherwise requires,- (a) Agreement on Customs Valuation means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the World Trade Organisation Agreement. (b) beneficiary country means the country notified in the S .....

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named port of destination and the valuation thereof shall be in accordance with the provisions of the Customs Act, 1962 (52 of 1962); (e) customs authority means, the authority that is responsible for the administration and application of customs law for the time being in force; (f) determination of origin means a determination as to whether a product qualifies as an originating product in accordance with these rules; (g) ex-works value means the price of the product for delivery at the factory .....

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including the cost of the product and all costs necessary to bring the product onto the carrier and the valuation shall be made in accordance with the Agreement on Customs Valuation; (i) issuing authority means a Government Authority that, according to the law of the beneficiary country, is responsible for the issuing of a certificate of origin and in the case of India, the Export Inspection Council established under section 3 of the Export (Quality Control and Inspection) Act, 1963 (22 of 1963) .....

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nd quality, irrespective of minor differences in appearance that are not relevant to the determination of origin of the products under these rules; (m) materials means ingredients, raw materials, parts, components, sub-assemblies and products that are used in the production of products and are physically incorporated into the products; (n) non-originating materials used in production means any materials, the country of origin of which is other than the beneficiary country and any materials, the .....

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