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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>Valuation of second-hand machinery: use Chartered Engineer's declared new-machine price as base for depreciation calculations.</h1> Depreciation for valuation of second-hand machinery shall be calculated on the price of the new machine as declared in the Chartered Engineer's certificate; where the certificate does not state the price as of the year of manufacture, Customs must use the declared new-machine price as the base original value without further inquiry into historical c.i.f. prices, and earlier instructions requiring such determination are modified accordingly.

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