Section 3(1) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
(1)For the purposes of these rules, products shall be deemed to have originated, if they are consigned according to rule 10 and conform to the following conditions, namely:-(a)products wholly obtained or produced in the territory of the exporting beneficiary country as specified in rule 4; or(b)products not wholly obtained or produced in the territory of the exporting beneficiary country, provided they are eligible as specified in rule 5.
