https://www.taxtmi.com/acts?id=7089 Imported goods are to be valued by the transaction value of similar goods sold for export to India and imported at or about the same time, subject to the general valuation rule. The provision excludes goods provisionally assessed under the customs law and applies, with necessary modifications, the comparable-sale and adjustment conditions governing similar goods valuation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 14:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7089 Imported goods are to be valued by the transaction value of similar goods sold for export to India and imported at or about the same time, subject to the general valuation rule. The provision excludes goods provisionally assessed under the customs law and applies, with necessary modifications, the comparable-sale and adjustment conditions governing similar goods valuation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7089