Section 13 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
13. Neutral elements or indirect materials.
- 1. "Neutral elements" or "Indirect materials" means goods used in the production, testing or inspection of goods but not physically incorporated into the goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of goods, including:(a)energy and fuel;(b)plant and equipment,;(c)tools, dies, machines and moulds;(d)parts and materials used in the maintenance of plant, equipment and buildings;(e)goods which do not enter into the final composition of the product;(f)gloves, glasses, footwear, clothing, safety equipment, and supplies;(g)equipment, devices, and supplies used for testing or inspecting the goods.
