Section 15(3) in The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
(3)Where the good is subject to a qualifying value content requirement, the value of packaging materials and containers referred to in sub-rule (2) shall be taken into account as the value of originating materials of a Party where the good is produced or non-originating materials, as the case may be, in calculating the qualifying value content of the good.
