Rule 2 - Definitions - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009

2. Definitions.- (1)In these rules, unless the context otherwise requires,- (a) "agreement" means the Preferential Trade Agreement between the State parties; (b) "carrier" means any vehicle for transportation by air, sea, and land; (c) "CIF value" means the price actually paid or payable to the exporter for a good including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination and the valuation shall be made in accordance with the customs valuation agreement; (d) "customs authority" means, unless the context otherwise requires, the authority that is responsible under the law of a State party, for the administration and application of customs laws and regulations; (e) "customs valuation agreement" means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement; (f) "determination of origin" means a determination as to whether a good qualifies as an originating good in accordance with these rules; (g) "FOB value" means the price actually paid or payable to the exporter for a good when the good is loaded onto the carrier at the named port of exportation, including the cost of the good and all costs necessary to bring the good onto the carrier and the valuation shall be made in accordance with the customs valuation agreement; (h) "good" means any merchandise, product, article or material; (i) "Harmonised System" means the nomenclature of the Harmonised Commodity Description and Coding System defined in the International Convention on the Harmonised Commodity Description and Coding System including all legal notes thereto, as adopted and implemented by the State parties in their respective tariff laws; (j) "identical goods" means goods that are same in all respects, including physical characteristics and quality, irrespective of minor differences in appearance that are not relevant to a determination of origin of the goods under these rules; (k) "indirect materials" means goods used in the production, testing or inspection of a good but not physically incorporated into the good, or goods used in the maintenance of buildings or the operation of equipment associated with the production of a good including,- (i) fuel and energy; (ii) tools, dies and moulds; (iii) parts including spare parts and materials used in the maintenance of equipment and buildings; (iv) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; (v) gloves, glasses, footwear, clothing, safety equipment and supplies; (vi) equipment, devices and supplies used for testing or inspecting the good; (vii) catalysts and solvents; and, (viii) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production; (l) "materials" means ingredients, raw materials, parts, components, sub-assemblies and goods that are used in the production of another good and physically incorporated into another good; (m) "non-originating materials used in production" means any materials whose country of origin is other than the State parties to the agreement and any materials whose origin cannot be determined; (n) "originating materials" means materials that qualify as originating under these rules; (o) "packing materials and containers for shipment"means goods used to protect a good during its transportation, other than those containers or materials that are used for its retail sale; (p) "State party" means the Republic of India or the Republic of Korea; (q) "producer" means a person who grows, mines, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles a good; (r) "production" means method of obtaining goods including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling a good; (s) "simple", in reference to the processes or operations on goods, generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity; (t) "used"means utilised or consumed in the production of goods; and, (u) "WTO" means the World Trade Organisation.