Customs Act 1901

PART VIII - THE DUTIES  

Division 1JA - Indian originating goods  

Subdivision C - Goods produced in India, or in India and Australia, from non-originating materials  

SECTION 153ZMO   NON-QUALIFYING OPERATIONS  

153ZMO(1)    
Goods are not Indian originating goods under this Subdivision merely because of the following operations:

(a)    preserving operations to ensure that the goods remain in good condition for the purpose of transport or storage of the goods;

(b)    packaging or presenting the goods for transportation or sale;

(c)    simple processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling or uncoiling;

(d)    for goods that are textiles - attaching accessory articles (including straps, beads, cords, rings and eyelets) to the goods or ironing or pressing the goods;

(e)    affixing or printing of marks, labels, logos or other like distinguishing signs on the goods or on their packaging;

(f)    mere dilution with water or another substance that does not materially alter the characteristics of the goods;

(g)    disassembly of products into parts;

(h)    slaughtering (within the meaning of Article 4.7 of Chapter 4 of the Agreement) of animals;

(i)    simple painting or polishing operations;

(j)    simple peeling, stoning or shelling;

(k)    simple mixing (within the meaning of Article 4.7 of Chapter 4 of the Agreement) of goods, whether or not of different kinds;

(l)    any combination of things referred to in paragraphs (a) to (k) .

153ZMO(2)    
For the purposes of this section, simple has the same meaning as it has in Article 4.7 of Chapter 4 of the Agreement.