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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Transaction value of similar goods fixes import value where similar exported goods sold at about the same time are used.</h1> Transaction value of similar goods governs valuation where similar goods sold for export to India and imported at or about the same time are used as the basis; the transactional and adjustment provisions applicable to transaction value apply mutatis mutandis to such similar goods.

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