Section 5 in The United Kingdom-India Trade Agreement Rules, 1939
5.
Article of a description specified in the first column of the Third Schedule which have been consigned from the United Kingdom but are in other respect eligible under rule 4 to be deemed to be the produced or manufacture or a country specified in the corresponding entry in the second column thereof shall be deemed to be the produce or manufacture of that country notwithstanding that fact that they were not consigned therefrom.
