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of <h1>Customs Valuation Rules Amended: New Methods for Price Calculation, Including Computed and Deductive Values Introduced Under Rules 2, 4, 6A, 7A.</h1> The Customs Valuation (Determination of Price of Imported Goods) Amendment Rules, 1995, modifies the 1988 rules under the Customs Act, 1962. Key amendments include the introduction of 'computed value' and 'deductive value' in rule 2, changes to rule 4 regarding computed values for identical or similar goods, and the addition of rule 6A for value determination when transaction value is unavailable. Rule 7A is introduced to define computed value, which includes production costs, profit, and general expenses. The amendments also clarify the determination of costs and profits in relation to goods of the same class or kind for export to India.
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