Section 3 in The United Kingdom-India Trade Agreement Rules, 1939
3. Definition.
- In these Rules -(a)"Act" means the Indian Tariff Act, 1934 (32 of 1934)(b)"British Colony" means any country specified in the First Schedule;(c)"expenditure on material" means the cost of the manufacturer of the material at the factory or works, including containers but excluding royalties;(d)"factory or works cost" means the cost of production to the manufacturer at the factory or works and shall include the value of containers and other forms of interior packing ordinarily sold with the articles when it is sold retail but shall not include the manufacturer's or exporter's profit or the cost of exterior packing, carriage to port and other charges incidental to the export of the article subsequent to its manufacture; and(e)"United Kindgom" means the United Kingdom of Great Britain and Northern Ireland.
