TaxTMI 
TaxTMI 
Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.
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....sub-section (2) of section 4 of the Customs Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 351-Customs, dated the 2nd August, 1976, the Central Government hereby makes the following rules, namely- 1. Short title and commencement- (1) These rules may be called the Customs Tariff (Determination of origin of Oth....
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....terior packing ordinarily sold with an article when it is sold in retail, but shall not include the manufacturers' or exporters' profit or the cost of exterior packing, carriage to port and other charges incidental to the export of the article subsequent to its manufacture; (e) "other preferential area" means any country or territory declared to be other preferential area under....
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....that it has been partially manufactured in such country and that the final process of manufacture has been performed in such country, and that the expenditdure on material produced and labour performed in such country in the manufacture of the article is, in the case of an article specified in the Schedule to these rules, not less than one-half, and in the case of other article, not less than one-....
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....l render the cost of such process ineligible for inclusion in the computation of the fraction of the factory or works cost of the article in its finished state which represents expenditure on material produced and labour performed in that country. 5. Imports by Post - No Claim that articles are chargeable with a preferential rate of duty shall be considered by the Assistant Commissioner or Deputy....