s 5
For the purposes of this Ordinance goods shall be regarded as having originated in a country- (a) if those goods were wholly produced in such country; or (b) if some stage in the production of the goods was carried out in such country and the cost of carrying out such stages, if any, in the production of the goods as were carried out after those goods last left such country but before the import of the goods into the Federation) was less than twenty-five per centum of the cost of production of the goods as so imported; or (c) if some stage in the production of any components or materials incorporated in the goods carried out in such country and the cost of carrying out such stages in production as were carried out after those components or materials last left that country to convert those components or materials into the goods as imported into the Federation was less than twenty-five per centum of the cost of production of the goods as so imported: Provided that where- (a) the export price of any goods from the country in which they originated is in question, and (b) some stage in the production of the goods, or ot any components or materials incorporated in the goods, was carried out after they last lett that country, the deductions to be made by the Comptroller in the price by reference to which the export price is to be ascertained shall include a deduction for the cost of carrying out any such stage in the production of the goods and in the production of any components or materials incorporated that country.