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Determination of export value by comparison

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....ort Goods) Rules, 2007<br>4. Determination of export value by comparison.- (1) The value of the export goods shall be based on the transaction value of goods of like kind and quality exported at or....

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....luding- (i) difference in the dates of exportation, (ii) difference in commercial levels and quantity levels, (iii) difference in composition, quality and design between the....

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