https://www.taxtmi.com/acts?id=7091 Deductive value under the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 is based on the unit price at which imported goods, or identical or similar goods, are sold in India in the greatest aggregate quantity to unrelated buyers, after deducting the usual commission or profit margin, inland transport and insurance costs, and customs duties and other taxes. If no sale occurs at or about importation, the earliest sale within ninety days is used. Where the goods are further processed, value is based on the post-processing sale price, with allowance for value added by processing. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 14:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7091 Deductive value under the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 is based on the unit price at which imported goods, or identical or similar goods, are sold in India in the greatest aggregate quantity to unrelated buyers, after deducting the usual commission or profit margin, inland transport and insurance costs, and customs duties and other taxes. If no sale occurs at or about importation, the earliest sale within ninety days is used. Where the goods are further processed, value is based on the post-processing sale price, with allowance for value added by processing. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7091