The India based team at L&S analyse the text and commentaries of the FTA, as they relate to the clients defined HSN classification and prevailing Customs Tariff. This analysis is supplemented through research on decisions rendered by Indian courts as well as foreign rulings. An analysis of eligibility of rules of origin reflects the text of the FTA and available commentaries on the same. This aims to identify tax saving arising from the FTA and related NTB / compliance costs. Additional business / commercial costs namely freight, raw material costs, etc. are also established for scenarios which aim to optimize the transactions as a result of supply chain restructuring.