Packing materials and containers for retail sale.

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..... ) Rules, 2015
Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
8. Packing materials and containers for .....

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..... ed content requirement, the value of such packaging materials and containers shall be taken into account as originating or non-originating materials, as the case may be, in calculating the local value .....

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