Section 5(5) in The Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011
(5)For the purposes of this rule,-(a)the Parties may adopt either the direct or indirect method of calculating the qualifying value content;(b)each Party shall adhere to one method;(c)any change in the method of calculation shall be notified to the other Party at least six months prior to the adoption of the new method; and,(d)any verification of the content by the importing Party shall be done on the basis of the method used by the exporting Party.
