Goods manufactured in the Commonwealth

Goods shall not be deemed to have been manufactured in the Commonwealth unless the final process of manufacture has taken place within the Commonwealth and unless they contain at least 25 per cent., or in the case of goods falling within a class or description as set out in Schedule C, at least 50 per cent., or in the case of goods falling within a class or description as set out in Schedule D, at least 75 per cent., of Commonwealth labour and material in the factory or works cost. The term “factory or works cost” shall be held to includeGoods the (a) the cost of materials as received into the factory but not including the customs or excise or other duty paid or payable in respect of such materials in that part of the Commonwealth from which the goods are consigned, (b) manufacturing wages, (c) factory overhead expenses, 6 Customs and Excise Duties (d) inside containers.