Rule 10 - Accessories, Spare Parts and Tools - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

10. Accessories, Spare Parts and Tools .- Accessories, spare parts, and tools classified and delivered with a product that form part of the products standard accessories, spare parts, or tools as per standard trade practice, shall be considered as originating and part of the product in question: Provided that,- (a) the accessories, spare parts, or tools are not invoiced separately from the product; (b) the quantities and value of the accessories, spare parts, or tools are customary for the product; and (c) the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the value addition of the product under rule 3.