Cement (Amendment) Act, 1938

PART III.

Importation of Cement.

Cement manufactured in a particular country.

12.—(1) For the purposes of this Part of this Act, cement shall be deemed to have been manufactured in a particular country if, but only if, either—

(a) the prescribed proportion of its value is derived from expenditure of a prescribed kind incurred in that country in respect of materials produced or work done in that country, or

(b) the prescribed operations connected with its production have been carried out in that country.

(2) The Minister may make regulations in relation to any matter referred to in sub-section (1) of this section as prescribed, and the word “prescribed” in the said sub-section means prescribed by such regulations.