Customs Act 1901

Goods are not Indian originating goods under this Subdivision merely because of the following operations:

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

packaging or presenting the goods for transportation or sale;

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

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

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

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

disassembly of products into parts;

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

simple painting or polishing operations;

simple peeling, stoning or shelling;

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

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

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