https://www.taxtmi.com/notifications?id=18733 Amendment establishes a sequential valuation hierarchy for inputs under the pass book scheme when customs duties are chargeable by reference to value: first use prices of same or similar inputs imported at the export location within a recent prior period; failing that, prices of like inputs imported elsewhere in India within a recent prior period; failing that, prices at which inputs were exported from India within a recent prior period; then contemporaneous published international prices; and finally any other reasonable method as may be approved by the Assistant Commissioner of Customs. en-us Thu, 06 Mar 1997 00:00:00 +0530 Mon, 03 Aug 2009 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=18733 Amendment establishes a sequential valuation hierarchy for inputs under the pass book scheme when customs duties are chargeable by reference to value: first use prices of same or similar inputs imported at the export location within a recent prior period; failing that, prices of like inputs imported elsewhere in India within a recent prior period; failing that, prices at which inputs were exported from India within a recent prior period; then contemporaneous published international prices; and finally any other reasonable method as may be approved by the Assistant Commissioner of Customs. Notifications Customs Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=18733