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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(1)(k) in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009

(k)"indirect materials" means goods used in the production, testing or inspection of a good but not physically incorporated into the good, or goods used in the maintenance of buildings or the operation of equipment associated with the production of a good including,-
(i)fuel and energy;
(ii)tools, dies and moulds;
(iii)parts including spare parts and materials used in the maintenance of equipment and buildings;
(iv)lubricants, greases, compounding materials and other materials used in Production or used to operate equipment and buildings;
(v)gloves, glasses, footwear, clothing, safety equipment and supplies;
(vi)equipment, devices and supplies used for testing or inspecting the good;
(vii)catalysts and solvents; and,
(viii)any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production;