Transaction value of similar goods guides import valuation when sold for export to India; provisional assessments are excluded. Value of imported goods may be determined by the transaction value of similar goods sold for export to India and imported at or about the same time; provisional assessments under section 18 are excluded and clauses (b) and (c) of sub rule (1) and sub rules (2) and (3) of rule 4 apply to similar goods mutatis mutandis.