Rule 13 - Neutral elements or indirect materials - Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007

Rule 13. Neutral elements or indirect materials <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> 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; and (g) equipment, devices, and supplies used for testing or inspecting the goods. 2. Each Party shall provide that an indirect material shall be considered to be an originating material without regard to where it is produced and its value shall be the cost registered in. the accounting records of the producer of the export product.