With India taking a tough stand against giving Korea tariff lines that directly impacted its manufacturing, the two countries did not give up their stand on major items of contention. They, however, on Tuesday signed a joint statement upgrading negotiations under the Comprehensive Economic Partnership Agreement (CEPA) where they made early harvest offers for 35 items, each, while including yoga instructor and taekwondo instructors in the list of professionals under Sporting and other Recreational Services category.