Computed value determines import valuation by summing material cost, profit and general expenses, and other applicable expenses.

Computed value is the aggregate of: the cost or value of materials and fabrication or other processing used in producing the imported goods; an amount for profit and general expenses equal to that usually reflected in sales of comparable goods by producers in the country of exportation for export to India; and the cost or value of all other expenses under the specified provision of rule 9.

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