Para 11.31 of the FTP includes repacking and labelling in the definition of manufacture. In that case, can I treat the goods as Indian origin and ask for a non-preferential certificate of origin?
No. Para 2.93(a)(ii) of the HBP lists certain activities that include repacking and labelling, which alone will not be adequate to confer the status of 'Indian origin' for the export goods. Therefore, you cannot treat the imported goods that are subject only to repacking or labelling as of Indian origin and ask for a non-preferential certificate of origin.
What is the difference between rupee vostro accounts (RVA) and special rupee vostro accounts (SRVA)?
This story is from the December 11, 2024 edition of Business Standard.
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This story is from the December 11, 2024 edition of Business Standard.
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