Section 8 in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Mercosur Member States and Republic of India) Rules, 2009
8. Accessories, spare parts and tools.
- 1. Accessories, spare parts or tools delivered with the good that form part of the good's standard accessories, spare parts, or tools, shall be considered as originating if the good originates and shall be disregarded in determining whether all the nonÂoriginating materials used in the production of the good undergo the applicable change in tariff classification, provided that:(a)the accessories, spare parts or tools are not invoiced separately from the good, notwithstanding they are detailed separately in the invoice;(b)the quantities and value of the accessories, spare parts or tools are customary for the good.
