Rule 7 - Non-Qualifying Operations - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

7. Non-Qualifying Operations .- A product shall not be considered to be an originating product merely by reason of,- (a) mere dilution with water or another substance that does not materially alter the characteristics of the product; or (b) a production or pricing practice in respect of which it may be demonstrated, on the basis of a preponderance of evidence, that the object was to circumvent the provisions of these rules.