https://www.taxtmi.com/acts?id=1622 Transaction value of identical goods sold for export to India and imported at or about the same time shall be used to value imported goods, prioritising sales at the same commercial level and substantially the same quantity. If such sales are not found, values from different commercial levels or quantities may be used after adjustments based on demonstrated evidence for differences attributable to commercial level or quantity. Adjust for significant transport-related costs and charges, and where multiple transaction values exist, adopt the lowest value. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 30 May 2008 15:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1622 Transaction value of identical goods sold for export to India and imported at or about the same time shall be used to value imported goods, prioritising sales at the same commercial level and substantially the same quantity. If such sales are not found, values from different commercial levels or quantities may be used after adjustments based on demonstrated evidence for differences attributable to commercial level or quantity. Adjust for significant transport-related costs and charges, and where multiple transaction values exist, adopt the lowest value. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1622