Section 7(8) in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003.
(8)slaughter of animals.(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.
