Customs valuation interpretation relies on the Schedule's interpretative notes for construing the imported goods pricing rules. The interpretative notes in the Schedule to the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 apply to the interpretation of those rules. The provision makes the Schedule's notes part of the governing framework for construing the customs valuation rules.
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Provisions expressly mentioned in the judgment/order text.
Customs valuation interpretation relies on the Schedule's interpretative notes for construing the imported goods pricing rules.
The interpretative notes in the Schedule to the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 apply to the interpretation of those rules. The provision makes the Schedule's notes part of the governing framework for construing the customs valuation rules.
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