Residual method valuation applies when other methods fail, using India-based data while excluding specified improper valuation bases. Where preceding valuation rules cannot determine the value of imported goods, the residual method requires determination by reasonable means consistent with the Rules and Section 14(1) using data available in India, and prohibits reliance on certain benchmarks including selling price in India of locally produced goods, highest-of-two alternative-value systems, domestic market price in the country of export, non computed cost of production, export price to other countries, minimum customs values, and arbitrary or fictitious values.