Section 3 in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
3. Originating goods.
(1)For the purposes of these rules, goods shall be deemed to have originated, if they are consigned according to rule 14 and conform to the following conditions, namely:-(a)goods wholly obtained or produced in the territory of the exporting State party as specified in rule 4; or,(b)goods not wholly obtained or produced in the territory of the exporting State party, provided that, they are eligible as specified in rule 5.(2)The goods which conform to the conditions under sub-rule (1) shall be eligible for preferential tariff treatment.
