Section 9(b) in The Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011
(b)the goods are transported through the territory of any non-Party where,-(i)the transit entry is justified for geographical reasons or transport requirements;(ii)the goods have not entered into trade or consumption in the territory of such non-Party;(iii)the goods have not undergone any operation in the territory of such non-Party other than unloading and reloading or any operation required to keep the goods in good condition; and,(iv)the goods have remained under the control of the customs authority of such non-Party.
