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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.
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