Section 5(a) in Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005
(a)(i)the total value of the materials, parts or produce originating from countries other than the Parties or of undetermined origin used in the manufacture of the product does not exceed [sixty-five per cent] [Substituted '60%' by Notification No. G.S.R. 881(E), dated 14.9.2018 (w.e.f. 20.7.2005).] of the FOB value of the product so produced or obtained; and,(ii)the product so produced or obtained is classified in a heading, at the [six digit] [Substituted 'four digit' by Notification No. G.S.R. 881(E), dated 14.9.2018 (w.e.f. 20.7.2005).] level, of the Harmonised System different from those in which all the non-originating materials used in its manufacture are classified; or
