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..... ken on non-originating materials to produce a good shall be considered as insufficient working or processing to confer on that good the status of an originating good, namely:- (a) preserving operations to ensure that the good remains in good condition for the purposes of transport or storage; (b) packaging or presenting goods for transportation or sale; (c) simple processes, consisting of .....

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..... k). Explanation.- For the purpose of this sub-rule (1),- (a) simple describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. (b) simple mixing describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the .....

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