Section 15(b) in Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005
(b)transported through the territory or territories of one or more non-Parties for the purpose of transit or temporary storing in warehouses in such territory or territories, and the products have not entered into trade or consumption there, provided that(i)they do not undergo operations other than unloading, reloading or operations to preserve them in good conditions; or(ii)the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements.
