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of <h1>Understanding Definitions in Customs Tariff Rules 1977: Key Terms and Section 4 Explained</h1> The Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977, provide definitions for terms used within the rules. 'Act' refers to the Customs Tariff Act, 1975. 'Country' denotes a declared preferential area, while 'expenditure on material' includes manufacturing costs at the factory, excluding royalties. 'Factory or works cost' encompasses production costs, including containers, but excludes profits and export-related expenses. 'Other preferential area' is defined under the Act's section 4. Terms not defined in these rules but mentioned in the Customs Act, 1962, carry the meanings assigned in that Act.
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