Page 118 - ELT_1st September 2020_Vol 373_Part 5

N112 EXCISE LAW TIMES [ Vol. 373

ing material/components were used, same should be indicated as
“None”.
Description of good under import and its classification (8 digit) :

Description of Whether Whether In case procured from
the originating manufactured procured by third party, did
Materials or by producer of producer producer of final good
Component final good locally from seek conformation and
a third party documentary proof of
origin of these
component?
(Yes/No) (Yes/No) (Yes/No)
1.
2.

Note : If origin of any of the components used in manufacture of final
good cannot be ascertained, same should be treated as non-originating.
2.

a. Is the de minimis provision used  Yes
to determine whether the good  No
subject to this request qualifies If yes, describe such material and
as an originating good? the percentage value or quantity
as applicable.
b. Is the accumulation/cumulation  Yes
provision applied to determine  No
whether the good subject to this If yes, describe the manner and
request qualifies as an originat- extent of cumulation.
ing good?
c. Has any other additional criteria  Yes
such as indirect/neutral materi-  No
als, packing materials, etc. used If yes, provide the criteria used :
in ascertaining whether the Describe the material concerned :
good qualifies as an originating
good.
d. Is the originating criteria based  Yes
on value content?  No
If yes, provide the following :
(i) percentage of local value
content :
(ii) components which consti-
tute value addition
(e.g. material, profit, la-
bour, overhead cost, etc.) :

EXCISE LAW TIMES  1st September 2020  118