Section 6(1) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
(1)Notwithstanding anything contained in these rules, a product shall not be considered to have satisfied the requirements for an originating product referred to in rule 5 merely by reason of going through the following operations or processes, namely:-(a)operations to ensure the preservation of products in good condition during transport and storage such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations;(b)simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching including the making-up of sets of articles, washing, painting and cutting;(c)changes of packing and breaking up and assembly of consignments;(d)simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;(e)affixing of marks, labels or other like distinguishing signs on products or on their packaging;(f)simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these rules to enable them to be considered as originating products;(g)simple assembly of parts of products to constitute a complete product or disassembly of products into parts or packing thereof;(h)slaughter of animals;(i)mere dilution or mixing of products with water or another substance that does not materially alter the characteristics of the products so obtained;(j)a combination of two or more operations referred to in clauses (a) to (i).
