Valuation of Imported Retro-Reflective Sheetings Needs Rule 5 or 6 of Customs Valuation Rules, 1988 for Similar Goods.

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....Valuation of goods - Import of Retro-Reflective Sheetings - To invoke Rule 5 or 6 of the CVR, 1988, the goods should be substantially of the same commercial value and of the same quantity. - AT....