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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Determination of export value by comparison: use transaction value of like goods to same destination adjusted for relevant differences.</h1> Determination of export value by comparison requires using the transaction value of goods of like kind and quality exported at or about the same time to other buyers in the same destination country of importation or, if unavailable, another destination country, with reasonable adjustments for differences in exportation dates, commercial and quantity levels, composition, quality and design, and domestic freight and insurance charges depending on place of exportation.

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