https://www.taxtmi.com/acts?id=1515 An imported article qualifies for special tariff concession if it is wholly produced or grown in the exporting Participating State, or wholly manufactured there, or partially manufactured provided the final process of manufacture occurred in that territory and expenditure on material and labour performed in that territory is at least fifty per cent of the factory or works cost of the finished article; factory or works cost includes containers and exterior packing and expenditure on material includes energy, fuel, plant, machinery, tools and their maintenance. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 26 Jul 2009 16:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1515 An imported article qualifies for special tariff concession if it is wholly produced or grown in the exporting Participating State, or wholly manufactured there, or partially manufactured provided the final process of manufacture occurred in that territory and expenditure on material and labour performed in that territory is at least fifty per cent of the factory or works cost of the finished article; factory or works cost includes containers and exterior packing and expenditure on material includes energy, fuel, plant, machinery, tools and their maintenance. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1515