Section 7(8)(e) in The Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000
(e)The value of the non-originating materials, parts or produce shall be:(i)the c.i.f. value at the time of importation of the materials, parts or produce where this can be proven; or(ii)the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Contracting Parties where the working or processing takes place.