Section 16 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
16. Validity.
(1)The certificate of origin shall be valid for one year from the date of its issuance.(2)Multiple items declared on a single invoice and single certificate of origin shall be allowed by the customs authority in India, provided each item qualifies separately on its own.(3)The ineligibility of any one or more of the multiple items declared under a certificate of origin shall not affect or delay the granting of preferential tariff and customs clearance of the remaining items listed in that certificate of origin.
