Section 9(3) in Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007
(3)The accounting method shall be recorded, applied and maintained in accordance with generally accepted accounting principles applicable in the Party in which the product is manufactured. The method chosen must:(a)permit a clear distinction to be made between originating and non originating materials including materials of undetermined origin acquired and/or kept in stock; and(b)guarantee that no more products receive originating status than would be the case if the materials had been physically segregated.
