Section 4(2)(b) in The United Kingdom-India Trade Agreement Rules, 1939

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Union of India - Subsection

Section 4(2)(b) in The United Kingdom-India Trade Agreement Rules, 1939

(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:

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Union of India - Subsection

Section 4(2)(b) in The United Kingdom-India Trade Agreement Rules, 1939