Not-wholly produced or obtained

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....d that the final process of the manufacture is performed within the territory of the exporting party and subject to rule 8 : (i) local value added content criterion, (ii) a change in tariff classification criterion between the export product and all non-originating materials used in its production. (b) Products specified in Annexure-A which fulfil one or a combination of the above cr....

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....d; and (ii) change in tariff heading at the 4 digit level of Harmonised System where the final export product is classified differently from all the non-originating materials used in its production. (d) The formula for calculation of local value added content is as follows :   FOB value of the export product - Value of non originating materials x 100 = % of Local Value....