¹[9. Packages, Packing Materials and Containers- (1) The packages, packing materials and containers for retail sale in which a product is packed for retail sale, when classified together with the product according to clause (b) of Rule 5 of the General Rule for the Interpretation of the Harmonised System, shall be disregarded in determining whether all non-originating materials used in the manufacture of a product undergo a change in tariff classification applicable to the said product.

(2) Wherever such a product is subject to value addition, the value of the packages, packing materials and containers for retail sale in which a product is packed for retail sale shall be taken into account as originating or non-originating, as the case may be, in calculating the value addition for the product.

(3) The containers and packing materials exclusively used for the transport or shipment of a product shall not be taken into account for determining the origin of the product.]

Notes:

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