Section 4 in The United Kingdom-India Trade Agreement Rules, 1939
4.
No article shall be deemed to be the produce or manufacture of the United Kingdom or a British Colony unless the Customs Collectors is satisfied -(1)Subject to the provisions of rule 5 that the article has been consigned from such country; and(2)(a)where the article is unmanufactured, that it has been grown or produced in such country, and(b)where the article is manufactured -(i)that it has been wholly manufactured in such country from material produced in such country; or(ii)that it has been wholly manufactured in such country from unmanufactured materials; or(iii)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 not less in the case of an article specified in the Second Schedule than one-half and in the case of other articles than one-quarter of the factory or works of the article in its finished state:Provided that where the goods are consigned from a British Colony the material produced and labour performed in any other British colony may be reckoned as though it were material produced or labour performed in the colony from which the goods were consigned.Explanation. - For the purposes of sub-clause (iii) of clause 2 (b) the final process of manufacture shall not be deemed to have been performed in any country in which no process other than a process of mixing, bottling, labelling, packing into retail containers or the like has been performed, but where such process as aforesaid has been performed in the country in die country in which the final process of manufacture has also 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.
