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of <h1>Rule 6: Determine Imported Goods' Value Using Transaction Value of Similar Goods Sold for Export to India.</h1> The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, Rule 6, stipulates that the value of imported goods should be determined based on the transaction value of similar goods sold for export to India around the same time. This rule is subject to Rule 3 and incorporates the relevant provisions of Rule 5, ensuring consistency in the valuation process for similar goods.
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