Commonwealth Numbered Regulations Commonwealth Numbered RegulationsFor the purposes of subsection 153ZMN(4) of the Act, a non-originating material used in the production of goods that does not satisfy a particular change in tariff classification is taken to satisfy the change in tariff classification if:
(a) it was produced entirely in the territory of India, or entirely in the territory of India and the territory of Australia, from other non-originating materials; and
(b) each of those other non-originating materials satisfies the change in tariff classification, including by one or more applications of this section.