Section 10(1)(b) in The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
(b)transported through one or more non-Parties for the purpose of transit or temporary storage in warehouses in such non-Parties, subject to the condition that it does not undergo operations other than unloading, reloading and any other operation to preserve it in good condition.