Rule 8 - Value of Non-originating Materials - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005

8. Value of Non-originating Materials. —  The value of a non-originating material used in the production of a good shall be : (a) For imported materials, parts or produce, the CIF value at the time of importation determined in accordance with the Agreement on Customs Valuation; and/or (b) For materials, parts or produce of undetermined origin, the earliest price as ascertained by the certifying authority to have been paid for in the territory of the Party where the working or processing takes place.