Section 4(b) in The Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977
(b)(i)where the article is unmanufactured, that it has been grown or produced in such country;(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 un-manufactured 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 :(ii)where the article is manufactured
