'File 12/1 [1 A/1 I] Persian Claims to Bahrain' [‎194r] (392/502)

DEPARTMENT OF COMMERCE.
NOTIFICATION.
Tariffs.
Simla, the 17ih June 1939.
No. 20-T. (21)|39.—In exercise of the powers
conferred by sub-section (2) of section 3 of the
Indian Tariff Act, 1934 (XXXII of 1934), and
in supersession of the notification of the Gov
ernment of India in the Department of Com
merce, No. 780-T. (11), dated the 24th Decem
ber, 1932, the Central Government is pleased to
make the following Rules :—
Rules.
1 . Short title. —These Rules may be called
the United Kingdom-India Trade Agreement
Rules, 1939.
2 . Application. —These Rules apply to goods
consigned from the following countries, name
ly
(а) The United Kingdom of Great Britain
and Northern Ireland, and
(б) The Colonies, British Protectorates,
and territories under the British
Mandate specified in the First Sche
dule.
3. Definition. —In these Rules—
(а) “ Act ” means the Indian Tariff Act,
1934 (XXXII of 1934) ;
(б) “ British Colony ” means any country
specified in the First Schedule ;
(c) “ expenditure on material ” means
the cost to the manufacturer of the
material at the factory An East India Company trading post. or works,
including containers but excluding
royalties ;
(d) “ factory An East India Company trading post. or works cost ” means the
cost of production to the manufac
turer at the factory An East India Company trading post. or works and
shall include the value of containers
and other forms of interior packing
ordinarily sold with the article when
it is sold retail, but shall not include
the manufacturer’s or exporter’s
profit or the cost of exterior packing,
carriage to port and other charges
incidental to the export of the
article subsequent to its manufac
ture ; and
(e) “ United Kingdom ” means the United
Kingdom of Great Britain and
Northern Ireland.
4. No article shall be deemed to be the produce
°r manufacture of the United Kingdom or a
British Colony unless the Customs Collector is
satisfied—
(1) subject to the provisions of rule 5
that the article has been consigned
from such country ; and
(2) (a) where the article is unmanufac
tured, that it has been grown or
produced in such country, and
(b) where the article is manufactured—
(i) that it has been wholly manufactured
in such country from material
produced in such country ; or
(w) that it has been wholly manufac
tured in such country from un
manufactured materials ; or
(Hi) that it has been partially manufac
tured in such country and that the
final process of manufacture lias
been performed in such country,
and that the expenditure on
material produced and labour per
formed in such country in the
manufacture of the article is not
less in the case of an article speci
fied in the Second Schedule than
one-half and in the case of other
articles than one-quarter of the
factory An East India Company trading post. or works cost of the article
in its finished state :
Provided that where the goods are con
signed from a British Colony the
material produced and labour per
formed in any other British Colony
may be reckoned as though it were
material produced or labour per
formed in the colony from which
the goods were consigned.
Explanation .—For the purposes of sub-clause
(w) of clause 2 (b) the final process of manu
facture shall not be deemed to have been per
formed in any country in which no process other
than a process of mixing, bottling, labelling,
packing into retail containers or the like has
been performed, but where such process as
aforesaid has been performed in the country
in which the final process of manufacture has
also been performed nothing herein shall render
the cost of such process ineligible for inclusion
in the computation of the fraction of the factory An East India Company trading post.
or works cost of the article in its finished state
which represents expenditure on material pro
duced and labour performed in that country.
5. Articles of a description specified in the
first column of the Third Schedule which have
been consigned from the United Kingdom but
are in other respects eligible under rule 4 to be
deemed to be the produce or manufacture of a
country specified in the corresponding entry in
the second column thereof shall be deemed to be
the produce or manufacture of that country
notwithstanding the fact that they were not con
signed therefrom.
6. If the owner of any goods entered for home
consumption claims that
Customs House procedure t} are chargeable
for goods entered for home . * „ ,. °
consumption. wRh a preferential rate
of duty, but is unable
at the time to entry to satisfy the Customs Col
lector that the goods fulfil the conditions laid
down in rule 4 or rule 4 read with ruie 5, as the
case may be, the Customs Collector—
(t) shall levy and collect the duty at the
standard rate, and, if at any time
within a period of three months from
the date of payment of duty at the
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