Rule 3 - Definitions - Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.

3. Definitions. In these rules unless the context otherwise requires, (a) "Act" means the Customs Tariff Act, 1975 (51 of 1975); (b) "country" means a country or territory declared to be other preferential area; (c) "expenditure on material" means the cost of the manufacturer of the material at the factory or works, including containers but excluding royalties; (d) "factory or works cost" means the cost of production to the manufacturer at the factory or works and shall include the value of containers and other forms of interior packing ordinarily sold with an article when it is sold in retail, but shall not include the manufacturer's or exporter's profit or the cost of exterior packing, carriage to port and other charges incidental to the export of the article subsequent to its manufacture; (e) "other preferential area" means any country or territory declared to be other preferential area under sub-section (3) of section 4 of the Act; (f) words and expression used in these rules and not defined herein but defined in the Customs Act, 1962 (52 of 1962), shall have the meanings, respectively, assigned to them in that Act.