Section 8(2) in The Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011
(2)For textiles and textile goods, an article or material shall not be considered to be originating in the territory of a Party by virtue of merely having undergone any of the following, namely:-(a)simple combining operations, labelling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof;(b)cutting to length or width and hemming, stitching or over-locking fabrics which are readily identifiable as being intended for a particular commercial use;(c)trimming or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets;(d)one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decanting, shrinking, mercerizing, or similar operations; or,(e)dyeing or printing of fabrics or Yarns.Explanation. - For the purposes of this rule, the word "simple" means activities which do not require special skills or machines, apparatus or equipment especially produced or installed for carrying out the activity.
