https://www.taxtmi.com/acts?id=7100 Goods of like kind and quality are export goods identical or similar in physical characteristics, quality, reputation, functional performance, or commercial interchangeability with the goods being valued, whether produced by the same person or another person. Transaction value means the value of export goods within the meaning of section 14(1) of the Customs Act, 1962. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7100 Goods of like kind and quality are export goods identical or similar in physical characteristics, quality, reputation, functional performance, or commercial interchangeability with the goods being valued, whether produced by the same person or another person. Transaction value means the value of export goods within the meaning of section 14(1) of the Customs Act, 1962. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7100