Section 5(3) in The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
(3)For the purposes of clause (b) of sub-rule (1) and the relevant product specific rules set out in Annexure-1, the rule requiring that the materials used have undergone a change in tariff classification or a specific manufacturing or processing operation, shall apply only to non-originating materials.
