Rule 4 - Produce or manufacture of a country - Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.

4. Produce or manufacture of a country. — No article shall be deemed to be the produce or manufacture of a country, unless the proper officer of customs is satisfied, (a) that the article has been consigned from such country; and (b)(i) where the article is unmanufactured, that it has been grown or produced in such country; (ii) where the article is manufactured - (A) that it has been wholly manufactured in such country from material produced in such country; or (B) that it has been wholly manufactured in such country from unmanufactured materials; or (C) that it has been partially manufactured in such country and that the final process of manufacture has been performed in such country and that the expenditure on material produced and labour performed in such country in the manufacture of the article is, in the case of an article specified in the Schedule to these rules, not less than one-half and in the case of other articles, not less than one-quarter, of the factory or works cost of the article in its finished state : Provided that where the articles are consigned from other preferential area the material produced and labour performed in any other preferential area may be reckoned as though it were material produced or labour performed in the preferential area from which the goods were consigned. Explanation . - For the purposes of clause (b)(ii)(C), the final process of manufacture shall not be deemed to have been performed in any country in which no process other than the process of mixing, bottling, labeling, packing into retail containers or the like have been performed, but where the final process as aforesaid has been performed in the country in which the final process of manufacture has been performed, nothing herein shall render the cost of such process ineligible for inclusion in the computation of the fraction of the factory or works cost of the article in its finished state which represents expenditure on material produced and labour performed in that country.