Origin of Goods (India-Australia ECTA) Rules, 2022 Rule 12 — Accessories, Spare Parts and Tools
Origin of Goods (India-Australia ECTA) Rules, 2022 · Accessories, Spare Parts and Tools
(1)The origin of the accessories, spare parts or tools presented with a good,- (a) shall be disregarded if the good is subject to a change in tariff classification requirement or production process requirements for origin specified in Annexure-B; and (b) shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good, if the good is subject to a qualifying value content requirement.
(2)Sub-rule (1) shall only apply where,-
(a)the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the originating good; and
(b)the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.
No case laws found for this provision yet.
Browse all case laws →No FAQs available for this provision yet.
Amendment History
No amendment records available for this provision.
Origin of Goods (India-Australia ECTA) Rules, 2022 Rule 12 — Accessories, Spare Parts and Tools