¹[8. Bilateral Cumulation.- (1) Originating products from the territory of a Party that are used in the production of a product in the territory of the other Party as materials for finished products shall be considered as materials originating in the territory of the other Party where the manufacture of the finished product has taken place.

(2) Notwithstanding sub-rule (1), the last production process should be beyond the minimal or insufficient operations as specified in rule 6. ]

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.