Section 5A(a) in Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005
(a)for all goods except those falling within chapters 50 through 63 of the Harmonised System:(i)the value of all non-originating materials used in its production, which do not undergo the required change in tariff classification, does not exceed ten per cent. of the FOB value of the good; and(ii)the good meets all other applicable criteria set forth in the rules for qualifying as an originating good; and
