Interpretative notes govern interpretation of customs valuation rules for imported goods and clarify rule application and construction. Interpretative notes in the Schedule serve as the authoritative interpretative aid for the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, directing construction of operative provisions, clarification of terminology, and resolution of ambiguities in the application and scope of the Rules.
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Provisions expressly mentioned in the judgment/order text.
Interpretative notes govern interpretation of customs valuation rules for imported goods and clarify rule application and construction.
Interpretative notes in the Schedule serve as the authoritative interpretative aid for the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, directing construction of operative provisions, clarification of terminology, and resolution of ambiguities in the application and scope of the Rules.
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