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Union of India - Section

Section 21 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

21. In the case of a dispute concerning origin determination, classification of products or other matters, the government authorities concerned in the importing and exporting Parties shall consult each other with a view to (Sic) the dispute.

[Annex B] [Substituted by Notification No. G.S.R. 881(E), dated 14.9.2018 (w.e.f. 20.7.2005).]Product Specific Rules
Sr. No. EX Tariff Item Number as per HS 2002 Description of Products Specific Rule
(1) (2) (3) (4) (5)
1   Chapter 1 Live animals Wholly obtained
2   Chapter 2 Meat and edible meat offal All materials of Chapter 1 and 2 used shall bewholly obtained
3   Chapter 3 Fish and crustaceans, molluscs and other aquaticinvertebrates Wholly obtained
4   Chapter 4 Dairy produce; bird’ eggs; natural honey;edible products of animal origin, not elsewhere specified orincluded Wholly obtained
5   Chapter 5 Products of animal origin, not elsewherespecified or included Wholly obtained
6   Chapter 11 Products of the milling industry; malt;starches; inulin; wheat gluten All materials of Chapter 7, 8 and 10 used shouldbe wholly obtained
7   Chapter 12 Oil seeds and oleaginous fruits; miscellaneousgrains, seeds and fruit; industrial or medicinal plants; strawand fodder Wholly obtained
8   Chapter 13 Lac; gums, resins and other vegetable saps andextracts Wholly obtained
    Chapter 15 Animal or vegetable fats and oils and theircleavage products; prepared edible fats; animal or vegetablewaxes  
    1507 Soya-bean oil and its fractions, whether or notrefined, but not chemically modified  
9   150790 - Other CTH or VA >= 40% based on direct method or =<60% based on indirect method
10   1508 Ground-nut oil and its fractions, whether or notrefined, but not chemically modified CTSH or VA >= 35% based on direct method or=< 65% based on indirect method
11   1509 Olive oil and its fractions, whether or notrefined, but not chemically modified CTSH or VA >= 35% based on direct method or=< 65% based on indirect method
12   151000 Other oils and their fractions, obtained solelyfrom olives, whether or not refined, but not chemically modified,including blends of these oils or fractions with oils orfractions of heading 1509 CTSH or VA >= 35% based on direct method or=< 65% based on indirect method
    Chapter 16 Preparations of meat, of fish or of crustaceans,molluscs or other aquatic invertebrates  
    1604 Prepared or preserved fish; Caviar and caviarsubstitutes prepared from fish eggs  
13   160420 - Other prepared or preserved fish VA >= 35% based on direct method or =< 65%based on indirect method
    Chapter 18 Cocoa and cocoa preparation  
14   1804 Cocoa butter, fat and oil VA >= 40% based on direct method or =< 60%based on indirect method
15   1805 Cocoa powder, not containing added sugar orother sweetening matter VA >= 40% based on direct method or =< 60%based on indirect method
    Chapter 19 Preparations of cereals, flour, starch or milk;pastrycooks' products  
    1901 Description: Malt extract; food preparations offlour, groats, meal, starch or malt extract, not containing cocoaor containing less than 40 % by weight of cocoa calculated on atotally defatted basis, not elsewhere specified or included; foodpreparations of goods of headings 0401 to 0404, not containingcocoa or containing less than 5 % by weight of cocoa calculatedon a totally defatted basis, not elsewhere specified or included  
16   190190 - Other CTSH or VA >= 35% based on direct method or=< 65% based on indirect method
    Chapter 21 Miscellaneous edible preparations  
    2103 Sauces and preparations therefor; mixedcondiments and mixed seasonings; Mustard flour and meal andprepared mustard  
17   210310 - Soya sauce CTH
    2106 Food preparations not elsewhere specified orincluded  
18   210610 - Protein concentrates and textured proteinsubstances VA >= 35% based on direct method or =< 65%based on indirect method
    Chapter 23 Residues and waste from the food industries;prepared animal fodder  
    2309 Preparations of a kind used in animal feeding  
19   230910 - Dog or cat food, put up for retail sale VA >= 35% based on direct method or =<65% based on indirect method
    Chapter 29 Organic chemicals  
    2905 Acyclic alcohols and their halogenated,sulphonated, nitrated or nitrosated derivatives  
      - Saturated monohydric alcohols:  
20   290512 -- Propan-1-ol (propyl alcohol) and propan-2-ol(isopropyl alcohol) CTH
21   290513 -- Butan-1-ol (n-butyl alcohol) CTH
22   290516 -- Octanol (octyl alcohol) and isomers thereof: CTSH or VA >= 35% based on direct method or=< 65% based on indirect method
23   290516 - - Other VA >= 40% based on direct method or =< 60%based on indirect method
24   290723 -- 4,4'-Isopropylidenediphenol (bisphenol A,diphenylolpropane) and its salts CTSH
    2912 Aldehydes, whether or not with other oxygenfunction; Cyclic polymers of aldehydes; Paraformaldehyde  
      - Acyclic aldehydes without other oxygenfunction:  
25   291219 -- Other: CTH
    2916 Unsaturated acyclic monocarboxylic acids, cyclicmonocarboxylic acids, their anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated, nitrated ornitrosated derivatives  
      - Unsaturated acyclic monocarboxylic acids,their anhydrides, halides, peroxides, peroxyacids and theirderivatives:  
    291612 -- Esters of acrylic acid:  
26   Ex --- Butyl acrylate CTSH  
    2917 Polycarboxylic acids, their anhydrides, halides,peroxides and peroxyacids; their halogenated, sulphonated,nitrated or nitrosated derivatives  
      - Acylic polycarboxylic acids, their anhydrides,halides, peroxides, peroxyacids and their derivatives:  
27   291712 -- Adipic acid, its salts and esters CTH
28   291739 Ex --- Dioctyl phthalate RVC 40% based on direct method or 60% based onindirect method
    Chapter 38 Miscellaneous chemical products  
    3824 Prepared binders for foundry moulds or cores;Chemical products and preparations of the chemical or alliedindustries (including those consisting of mixtures of naturalproducts), not elsewhere specified or included  
    382490 - Other  
29     Ex -- Electroplating salts; water treatmentchemicals; ion exchanger; correcting fluid; precipitated silicaand silica gel; oil well chemical: - /kGramophone records makingmaterial CTH
    Chapter 39 Plastics and articles thereof  
    3910 Silicones in primary forms  
30   391000 - Silicones in primary forms: VA >= 35% based on direct method or =< 35%based on indirect method
    Chapter 44 Wood and articles of wood; wood charcoal  
31   4401 Fuel wood, in logs, in billets, in twigs, infaggots or in similar forms; Wood in chips or particles; Sawdustand wood waste and scrap, whether or not agglomerated in logs,briquettes, pellets or similar forms CTH
32   4402 Wood charcoal (including shell or nut charcoal),whether or not agglomerated CTH
33   4403 Wood in the rough, whether or not stripped ofbark or sapwood, or roughly squared CTH
34   4404 Hoopwood; Split poles; Piles, pickets and stakesof wood, pointed but not sawn lengthwise; Wooden sticks, roughlytrimmed but not turned, bent or otherwise worked, suitable forthe manufacture of walking-sticks, umbrellas, tool handles or thelike; Chipwood and the like. CTH
35   4407 Wood sawn or chipped lengthwise, sliced orpeeled, whether or not planed, sanded or end-jointed, of athickness exceeding 6 mm CTH
36   4408 Sheets for veneering (including those obtainedby slicing laminated wood), for plywood or for similar laminatedwood and other wood, sawn lengthwise, sliced or peeled, whetheror not planed, sanded, spliced or end-jointed, of a thickness notexceeding 6mm CTH
37   4410 Particle board, oriented strand board (osb) andsimilar board (for example, waferboard) Of wood or other ligneousmaterials, whether or not agglomerated with resins or otherorganic binding substances CTH
38   4411 Fibre board of wood or other ligneous materials,whether or not bonded with resins or other organic substances CTH
39   4412 Plywood, veneered panels and similar laminatedwood CTH
40   4420 Wood marquetry and inlaid wood; Caskets andcases for jewellery or cutlery, and similar articles, of wood;Statuettes and other ornaments, of wood; Wooden articles offurniture not falling in Chapter 94 CTH
    Chapter 48 Paper & paperboard, articles of paper pulp,of paper or of paperboard  
    4818 Toilet paper and similar paper, cellulosewadding or webs of cellulose fibres, of a kind used for householdor sanitary purposes, in rolls of width not exceeding 36 cm, orcut to size or shape, handkerchiefs, cleansing tissues, towels,table clothes, serviettes, napkins for babies, tampons, bedsheets and similar household, sanitary or hospital articles,articles of apparel and clothing accessories, of paper pulp,paper, cellulose wadding or webs of cellulose fibres  
41   481840 - Sanitary towels and tampons, napkins andnapkin liners for babies and similar sanitary articles CTH
    Chapter 49 Printed books, newspapers, pictures and otherproducts of the printing industry; manuscripts, typescripts andplans 4901 Printed books, brochures, leaflets and similar printedmatter, whether or not in single sheets  
42   490110 - In single sheets, whether or not folded VA >= 40% based on direct method or =< 60%based on indirect method
43   490199 -- Other VA >= 40% based on direct method or =< 60%based on indirect method
44   490290 - Other CTH
45 EX 491199 - - Hard copy (printed) of computer software CTH
    Chapter 64 Footwear, gaiters and the like; parts of sucharticles  
46   6401 Waterproof footwear with outer soles and uppersof rubber or of plastics, the uppers of which are neither fixedto the sole nor assembled by stitching, riveting, nailing,screwing, plugging or similar processes CTH + VA >= 40% based on direct method or =<60% based on indirect method
47   6402 Other footwear with outer soles and uppers ofrubber or plastics CTH + VA >= 40% based on direct method or =<60% based on indirect method
48   6403 Footwear with outer sole of rubber, plastics,leather or composition leather and uppers of leather CTH + VA >= 40% based on direct method or =<60% based on indirect method
49   6404 Footwear with outer soles of rubber, plastics,leather or composition leather and uppers of textile materials CTH + VA >= 40% based on direct method or =<60% based on indirect method
50   6405 Other footwear CTH + VA >= 40% based on direct method or =<60% based on indirect method
51   6406 Parts of footwear (including uppers whether ornot attached to soles other than outer soles); removablein-soles, heel cushions and similar articles; gaiters, leggingsand similar articles, and parts thereof CTH + VA >= 40% based on direct method or =<60% based on indirect method
    Chapter 84 Nuclear reactors, boilers, machinery andmechanical appliances; parts thereof  
    8401 Nuclear reactors; Fuel elements (cartridges),non-irradiated, for nuclear reactors; Machinery and apparatus forisotopic separation  
52   840120 - Machinery and apparatus for isotopicseparation, and parts thereof VA >= 35% based on direct method or =< 65%based on indirect method
53   840140 - Parts of nuclear reactors VA >= 35% based on direct method or =< 65%based on indirect method
    8402 Steam or other vapour generating boilers (otherthan central heating hot water boilers capable also of producinglow pressure steam) super-heated water boilers  
54   840290 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
    8403 Central heating boilers other than those ofheading 8402  
55   840390 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
    8407 Spark-ignition reciprocating or rotary internalcombustion piston engines  
      - Reciprocating piston engines of a kind usedfor the propulsion of vehicles of Chapter 87:  
56   840731 -- Of a cylinder capacity not exceeding 50 cc CTH + VA >= 40% based on direct method or =<60% based on indirect method
57   840732 -- Of a cylinder capacity exceeding 50 cc butnot exceeding 250 cc CTH + VA >= 40% based on direct method or =<60% based on indirect method
58   840733 -- Of a cylinder capacity exceeding 250 cc butnot exceeding 1000 cc CTH + VA >= 40% based on direct method or =<60% based on indirect method
59   840734 -- Of a cylinder capacity exceeding 1000 cc: CTH + VA >= 40% based on direct method or =<60% based on indirect method
    8411 Turbo-jets, turbo-propellers and other gasturbines  
      - Parts:  
60   841191 -- Of turbojets or turbo propellers VA >= 35% based on direct method or =< 65%based on indirect method
61   841199 -- Other VA >= 35% based on direct method or =< 65%based on indirect method
    8413 Pumps for liquids, whether or not fitted with ameasuring device; Liquid elevators  
        - Parts:
62   841392 -- Of liquid elevators VA >= 35% based on direct method or =< 65%based on indirect method
    8415 Air-conditioning machines, comprising amotor-driven fan and elements for changing the temperature andhumidity, including those machines in which the humidity cannotbe separately regulated  
63   841510 - Window or wall types, self-contained or"split-system" CTSH + VA >= 40% based on direct method or =<60% based on indirect method
64   841520 - Of a kind used for persons, in motor vehicles: CTSH + VA >= 40% based on direct method or =<60% based on indirect method
    8416 Furnace burners for liquid fuel, for pulverisedsolid fuel or for gas; Mechanical stokers, mechanical grates,mechanical ash dischargers and similar appliances  
65   841690 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
    8417 Industrial or laboratory furnaces and ovens,including incinerators, nonelectric  
66   841790 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
    8418 Refrigerators, freezers and other refrigeratingor freezing equipment, electric or other; heat pumps other thanair-conditioning machines of heading 8415  
      - Parts:  
67   841891 -- Furniture designed to receive refrigeratingor freezing equipment VA >= 35% based on direct method or =< 65%based on indirect method
    8420 Calendering or other rolling machines, otherthan for metals or glass, and cylinders therefor  
      - Parts:  
68   842091 -- Cylinders VA >= 35% based on direct method or =<65% based on indirect method
    8436 Other agricultural, horticultural, forestry,poultry-keeping or bee-keeping machinery, including germinationplant fitted with mechanical or thermal equipment; Poultryincubators and brooders  
      - Parts:  
69   843691 -- Of poultry-keeping machinery or poultryincubators and brooders VA >= 35% based on direct method or =< 65%based on indirect method
70   843699 -- Other VA >= 35% based on direct method or =<65% based on indirect method
    8437 Machines for cleaning, sorting or grading seed,grain or dried leguminous vegetables; Machinery used in themilling industry or for the working of cereals or driedleguminous vegetables, other than farm-type machinery  
71   843790 - Parts: VA >= 35% based on direct method or =< 65%based on indirect method
    8439 Machinery for making pulp of fibrous cellulosicmaterial or for making or finishing paper or paperboard  
      - Parts:  
72   843991 -- Of machinery for making pulp of fibrouscellulosic material VA >= 35% based on direct method or =<65% based on indirect method
    8442 Machinery, apparatus and equipment (other thanthe machine-tools of headings 8456 to 8465) for preparing ormaking plates, cylinders or other printing components; plates,cylinders and other printing components; plates, cylinders andlithographic stones, prepared for printing purposes (for example,planed, grained or polished)  
73   844240 - Parts of the foregoing machinery, apparatus orequipment VA >= 35% based on direct method or =< 65%based on indirect method
74   844331 -- Machines which perform two or more of thefunctions of printing, copying or facsimile transmission, capableof connecting to an automatic data processing machine or to anetwork CTSH
75   844332 -- Other, capable of connecting to an automaticdata processing machine or to a network CTSH
    8448 Auxiliary machinery for use with machines ofheading 8444, 8445, 8446 or 8447 (for example, dobbies,Jacquards, automatic stop motions, shuttle changing mechanisms);parts and accessories suitable for use solely or principally withthe machines of this heading or of heading 8444, 8445, 8446 or8447 (for example, spindles and spindle flyers, card clothing,combs, extruding nipples, shuttles, healds and heald-frames,hosiery needles)  
      - Parts and accessories of weaving machines(looms) or of their auxiliary machinery:  
76   844849 -- Other: VA >= 35% based on direct method or =<65% based on indirect method
    8453 Machinery for preparing, tanning or workinghides, skins or leather or for making or repairing footwear orother articles of hides, skins or leather, other than sewingmachines  
77   845390 - Parts: VA >= 35% based on direct method or =< 65%based on indirect method
    8454 Converters, ladles, ingot moulds and castingmachines, of a kind used in metallurgy or in metal foundries  
78   845490 - Parts: VA >= 35% based on direct method or =<65% based on indirect method
    8456 Machine-tools for working any material byremoval of material, by laser or other light or photon beam,ultrasonic, electrodischarge, electro-chemical, electron beam,ionic-beam or plasma arc processes  
79   845630 - Operated by electro-discharge processes VA 40% based on direct method or 60% based onindirect method
80   8459 Machine tools (including way-type unit headmachines) for drilling, boring, milling, threading or tapping byremoving metal, other than lathes (including turning centres) ofheading 8458 VA >= 40% based on direct method or =< 60%based on indirect method
    8466 Parts and accessories suitable for use solely orprincipally with the machines of headings Nos. 8456 to 8465,including work or tool holders, self-opening dieheads, dividingheads and other special attachments for machine-tools; Toolholders for any type of tool for working in the hand  
81   846630 - Dividing heads and other special attachmentsfor machine-tools: VA >= 35% based on direct method or =<65% based on indirect method
    8468 Machinery and apparatus for soldering, brazingor welding, whether or not capable of cutting, other than thoseof heading 8515; Gas-operated surface tempering machines andappliances  
82   846890 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
83   847170 - Storage units CTH
84 EX 847141 -- Micro computer CTSH
85 EX 847141 - - Large or main frame computer CTSH
86   8472 Other office machines (for example, hectographor stencil duplicating machines, addressing machines, automaticbanknote dispensers, coin sorting machines, coin counting orwrapping machines, pencil-sharpening machines, perforating orstapling machines) VA >= 40% based on direct method or =< 60%based on indirect method
87   847330 - Parts and accessories of the machines ofheading 8471 CTH
    8478 Machinery for preparing or making up tobacco notspecified or included elsewhere in this Chapter  
88   847890 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
89   848620 - Machines and apparatus for the manufacture ofsemiconductor devices or of electronic integrated circuits CTSH
    Chapter 85 Electrical machinery and equipment and partsthereof; sound recorders and reproducers, television image andsound recorders and reproducers, and parts and accessories ofsuch articles  
    8504 Electrical transformers, static converters (forexample, rectifiers) and inductors  
90 EX 850440 - - Electric inverters CTSH
91 EX 850440 - - Rectifier: Dip bridge rectifiers CTSH
    8507 Electric accumulators, including separatorstherefor, whether or not rectangular (including square)  
92   850710 - Lead-acid, of a kind used for starting pistonengines CTH + VA >= 40% based on direct method or =<60% based on indirect method
93   850720 - Other lead-acid accumulators CTSH + VA >= 40% based on direct method or =<60% based on indirect method
    8510 Shavers, hair clippers and hair-removingappliances, with self-contained electric motor  
94   851090 - Parts VA >= 35% based on direct method or =< 65%based on indirect method
    8511 Electrical ignition or starting equipment of akind used for spark-ignition or compression-ignition internalcombustion engines (for example, ignition magnetos,magneto-dynamos, ignition coils, sparking plugs and glow plugs,starter motors); generators (for example, dynamos, alternators)and cutouts of a kind used in conjunction with such engines  
95   851120 - Ignition magnetos; magneto-dynamos; magneticflywheels CTSH + VA >= 40% based on direct method or =<60% based on indirect method
96   851130 - Distributors; ignition coils CTSH + VA >= 40% based on direct method or =<60% based on indirect method
97   851140 - Starter motors and dual purposestartergenerators CTSH + VA >= 40% based on direct method or =<60% based on indirect method
    8512 Electrical lighting or signalling equipment(excluding articles of heading 8539), windscreen wipers,defrosters and demisters, of a kind used for cycles or motorvehicles  
98   851240 - Windscreen wipers, defrosters and demisters CTH + VA >= 40% based on direct method or =<60% based on indirect method
    8516 Electric instantaneous or storage water heatersand immersion heaters; Electric space heating apparatus and soilheating apparatus; Electro-thermic hair-dressing apparatus (forexample, hair dryers, hair curlers, curling tong heaters) andhand dryers; Electric smoothing irons; other electro-thermicappliances of a kind used for domestic purposes; electric heatingresistors, other than those of heading 8545  
99   851650 - Microwave ovens CTH + VA >= 40% based on direct method or =<60% based on indirect method
    8517 Telephone sets, including telephones forcellular networks or for other wireless networks; other apparatusfor the transmission or reception of voice, images or other data,including apparatus for communication in a wired or wirelessnetwork (such as a local or wide area network), other thantransmission or reception apparatus of heading 8443, 8525, 8527or 8528  
100   851762 -- Machines for the reception, conversion andtransmission or regeneration of voice, images or other data,including switching and routing apparatus CTSH
101   851769 -- Other CTSH
102 EX 851770 - - Populated, loaded or stuffed printed circuitboards CTSH
103 EX 851770 - - Other CTH
    8521 Video recording or reproducing apparatus,whether or not incorporating a video tuner  
104 EX 852190 - - Video duplicating system with master andslave control CTH
    8523 Discs, tapes, solid-state non-volatile storagedevices, "smart cards" and other media for therecording of sound or of other phenomena, whether or notrecorded, including matrices and masters for the production ofdiscs, but excluding products of Chapter 37  
105   8523 Prepared unrecorded media for sound recording orsimilar recording of other phenomena, other than products ofChapter 37 CTH
    8525 Transmission apparatus for radiobroadcasting ortelevision, whether or not incorporating reception apparatus orsound recording or reproducing apparatus; television cameras,digital cameras and video camera recorders  
106 EX 852550 - - Broadcast equipment sub-system CTH
107 EX 852550 - - Wireless microphone CTH
108 EX 852550 - - Other CTH
109   852580 - Television cameras, digital cameras and videocamera recorders CTH
    8528 Monitors and projectors, not incorporatingtelevision reception apparatus; reception apparatus fortelevision, whether or not incorporating radio-broadcastreceivers or sound or video recording or reproducing apparatus  
110   852859 -- Other CTH
    8536 Electrical apparatus for switching or protectingelectrical circuits, or for making connections to or inelectrical circuits (for example, switches, relays, fuses, surgesuppressors, plugs, sockets, lamp-holders and other connectors,junction boxes), for a voltage not exceeding 1,000 volts;connectors for optical fibres, optical fibre bundles or cables  
111   853669 -- Other CTH
    8542 Electronic integrated circuits  
112   854231 -- Processors and controllers, whether or notcombined with memories, converters, logic circuits, amplifiers,clock and timing circuits, or other circuits CTSH
113   854232 -- Memories CTSH
114   854233 -- Amplifiers CTSH
115   854239 -- Other CTSH
    8543 Electrical machines and apparatus havingindividual functions, not specified or included elsewhere in thisChapter  
116   854310 - Particle accelerators: Ion implanters fordoping semiconductor material CTSH
117   854370 - Other machines and apparatus: Proximity cardand tags CTSH
118   854390 - Parts CTSH or VA >= 35% based on direct method or=< 65% based on indirect method
    8544 Insulated (including enamelled or anodised)wire, cable (including co-axial cable) and other insulatedelectric conductors, whether or not fitted with connectors;Optical fibre cables, made up of individually sheathed fibres,whether or not assembled with electric conductors or fitted withconnectors  
119   854430 - Ignition wiring sets and other wiring sets ofa kind used in vehicles, aircraft or ships CTH + VA >= 40% based on direct method or =<60% based on indirect method
    8548 Waste and scrap of primary cells, primarybatteries and electric accumulators; spent primary cells, spentprimary batteries and spent electric accumulators; electricalparts of machinery or apparatus, not specified or includedelsewhere in this Chapter  
120   854890 - Other CTSH
    Chapter 86 Railway or tramway locomotives, rolling-stockand parts thereof; railway or tramway track fixtures and fittingsand parts thereof; mechanical (including electro-mechanical)traffic signalling equipment of all kinds  
    8607 Parts of railway or tramway locomotives orrolling-stock  
      Brakes and parts thereof:  
121   860721 -- Air brakes and parts thereof VA >= 35% based on direct method or =< 65%based on indirect method
122   860729 -- Other VA >= 35% based on direct method or =< 65%based on indirect method
123   860730 - Hooks and other coupling devices, buffers, andparts thereof VA >= 35% based on direct method or =<65% based on indirect method
      Other parts:  
124   860791 -- Of locomotives VA >= 35% based on direct method or =<65% based on indirect method
125   860799 -- Other: VA >= 35% based on direct method or =< 65%based on indirect method
    8608 Railway or tramway track fixtures and fittings;mechanical (including electromechanical) signalling, safety ortraffic control equipment for railways, tramways, roads, inlandwaterways, parking facilities, port installations or airfields;parts of the foregoing  
126   860800 - Railway or tramway track fixtures andfittings; Mechanical (including electromechanical) signalling,safety or traffic control equipment for railways, tramways,roads, inland waterways, parking facilities, port installation orairfields; Parts of the for VA >= 35% based on direct method or =< 65%based on indirect method
    Chapter 88 Aircraft, spacecraft, and parts thereof  
    8803 Parts of goods of heading 8801 or 8802  
127   880310 - Propellers and rotors and parts thereof VA >= 35% based on direct method or =< 65%based on indirect method
128   880320 - Under-carriages and parts thereof VA >= 35% based on direct method or =< 65%based on indirect method
    8804 Parachutes (including dirigibleparachutes andparagliders) and rotochutes; Parts thereof and accessoriesthereto  
129   880400 - Parachutes (including dirigibleparachutes andparagliders) and rotochutes; Parts thereof and accessoriesthereto: VA >= 35% based on direct method or =< 65%based on indirect method
    8805 Aircraft launching gear; Deck-arrestor orsimilar gear; Ground flying trainers; Parts of the foregoingarticles  
130   880510 - Aircraft launching gear and parts thereof;deck-arrestor or similar gear and parts thereof: VA >= 35% based on direct method or =< 65%based on indirect method
      - Ground flying trainers and parts thereof:  
131   880521 -- Air combat simulators and parts thereof VA >= 35% based on direct method or =<65% based on indirect method
132   880529 -- Other VA >= 35% based on direct method or =< 65%based on indirect method
    Chapter 90 Optical, photographic, cinematographic,measuring, checking, precision, medical or surgical instrumentsand apparatus; parts and accessories thereof  
    9007 Cinematographic cameras and projectors, whetheror not incorporating sound recording or reproducing apparatus  
133   900792 -- For projectors CTH
134   9011 Compound optical microscopes, including thosefor photomicro-graphy, cinephotomicrography or microprojection VA >= 40% based on direct method or =< 60%based on indirect method
    9012 Microscopes other than optical microscopes;diffraction apparatus  
135 EX 901210 - - Electron microscopes fitted with equipmentspecifically designed for the handling and transport ofsemiconductor wafers or reticles CTSH
136 EX 901210 - - Other VA >= 40% based on direct method or =< 60%based on indirect method
137   901290 - Parts and accessories VA >= 40% based on direct method or =< 60%based on indirect method
    9013 Liquid crystal devices not constituting articlesprovided for more specifically in other headings; lasers, otherthan laser diodes; other optical appliances and instruments, notspecified or included elsewhere in this Chapter  
138   901380 - Other devices, appliances and instruments VA >= 40% based on direct method or =< 60%based on indirect method
139 EX 901390 - - For liquid crystal devices (LCD) CTH
140 EX 901390 - - Other VA >= 40% based on direct method or =< 60%based on indirect method
    9018 Instruments and appliances used in medical,surgical, dental or veterinary sciences, including scientigraphicapparatus, other electro-medical apparatus and sight-testinginstruments  
141   901811 -- Electro-cardiographs CTH
142   901839 - - Cardiac catheters CTH
    901890 - Other instruments and appliances:  
143     Ex ---- Surgical tools: bone saws, drills,trephines CTH
144     Ex ---- Surgical tools: knives, scissors andblades CTH
145     Ex ---- Surgical tools: Forceps, forcep clamps,clips, needles holders, introducers, cephalotribe bone holdingand other holding instruments CTH
146     Ex ---- Surgical tools: Chisel, gauges,elevators raspatones, osteotome, craniotome, bone cutters CTH
147     Ex ---- Surgical tools: retractors, spatulaprobes, hooks dialators, sounds, mallets CTH
147     Ex ---- Surgical tools: Other CTH
149     Ex ---- Renal dialysis equipment, bloodtransfusion apparatus and haemofiltration instruments: Renaldialysis equipment (artificial kidneys, kidney machines anddialysers) CTH
150     Ex ---- Renal dialysis equipment, bloodtransfusion apparatus and haemofiltration instruments: Bloodtransfusion apparatus CTH
151     Ex ---- Renal dialysis equipment, bloodtransfusion apparatus and haemofiltration instruments:Haemofiltration instrument CTH
152     Ex ---- Anesthetic apparatus and instruments,ENT precision instruments, acupuncture apparatus, and endoscopes:Anaesthetic apparatus and instruments CTH
153     Ex ---- Anesthetic apparatus and instruments,ENT precision instruments, acupuncture apparatus, and endoscopes:ENT precision instruments CTH
154     Ex ---- Anesthetic apparatus and instruments,ENT precision instruments, acupuncture apparatus, and endoscopes:Acupuncture apparatus CTH
155     Ex ---- Anesthetic apparatus and instruments,ENT precision instruments, acupuncture apparatus, and endoscopes:Endoscopes CTH
156     Ex ---- Other: Hilerial and venous shunt CTH
157     Ex ---- Other: Baby incubators CTH
158     Ex ---- Other: Heartlung machine CTH
159     Ex ---- Other: Fibrescope CTH
160     Ex ---- Other: Laproscope CTH
161     Ex ---- Other: Vetrasonic lithotripsyinstruments CTH
162     Ex ---- Other: Apparatus for nerve stimulation CTH
163     Ex ---- Other: other CTH
    9027 Instruments and apparatus for physical orchemical analysis (for example, polarimeters, refractometers,spectrometers, gas or smoke analysis apparatus); instruments andapparatus for measuring or checking viscosity, porosity,expansion, surface tension or the like; instruments and apparatusfor measuring or checking quantities of heat, sound or light(including exposure meters); microtomes  
164   902790 - - Printed circuit assemblies for the goods ofsub-heading 9027 80 CTH
    Chapter 94 Furniture; bedding, mattresses, mattresssupports, cushions and similar stuffed furnishings; lamps andlighting fittings, not elsewhere specified or included;illuminated signs, illuminated nameplates and the like;prefabricated buildings  
    9401 Seats (other than those of heading 9402),whether or not convertible into beds, and parts thereof  
165   940190 - Parts VA >= 35% based on direct method or =< 65%based on indirect method.
[Attachment [Substituted by Notification No. G.S.R. 881(E), dated 14.9.2018 (w.e.f. 20.7.2005).]]Original (Duplicate/Triplicate/Quadruplicate)
1. Goods consigned from (Exporter's business name, address,country) Reference No.India-SingaporeComprehensive Economic Co-Operation Agreement(CombinedDeclaration and Certificate)Issued in: India / SingaporeSee Notes Overleaf
2. Goods consigned to (Consignee's name, address, country)
3. Means of transport and route (as far as known)Departure dateVessel's name/Aircraft etc.Port ofDischarge 4. For Official UsePreferential Treatment Given Under ISCECAPreferentialTreatment Not Given (Please state reason/s).....................................................................................Signature of Authorised Signatory of theImporting Country
5. Item number 6. Marks and numbers on packages 7. Number and type of packages, description ofgoods (including quantity where appropriate and number of theimporting HS country) 8. Origin criterion (see Notes overleaf) 9. Gross weight or other quantity and value (FOB) 10. Number and date of invoices
           
11. Declaration by the exporter 12. Certification
The undersigned hereby declares that the abovedetails and statement are correct; that all the goods wereproduced in.............................................................(Country) and that they comply with the origin requirementsspecified for these goods in the ISCECA for the goods exported to.............................................................(Importing Country).............................................................Place and date, signature of authorised signatory It is hereby certified, on the basis of controlcarried out, that the declaration by the exporter is correct............................................................................Place and date, signature and stamp of certifying authority
[Overleaf Notes [Substituted by Notification No. G.S.R. 881(E), dated 14.9.2018 (w.e.f. 20.7.2005).]]