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Valuation of Goods for EOUs: Apply Rule 4 First, Then Sequentially Use Rules 5 and 8 if Inapplicable.

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....100% EOU - DTA clearance - Valuation of goods Rule 4 or under Rule 7 of the Customs Valuation Rules, 1988 - if Rule 4 is not applicable, the valuation of the goods has to be arrived at by applying Rules 5 and 8 in sequential order. - SC....

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