Section 5(1) in The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
(1)For the purposes of clause (b) of rule 3, goods shall qualify as an originating goods of a Party if, -(a)the goods have a qualifying value content, calculated using the formula set out in rule 6, of not less than thirty-five percent; and(b)all non-originating materials used in the production of the goods have undergone in the Party a change in tariff classification at the six-digit level (i.e. a change in tariff sub-heading) of the Harmonized System.
