¹[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.]

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.