Transaction Value Rejection u/r 8 Valid; Incorrect Value Determination u/r 6 Ignoring Rule 4's Broader Scope.

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....Valuation of export goods - While the rejection of the transaction value under Rule 8 by the lower authority is correct, determining the value under Rule 6, ignoring Rule 4 is not correct because this Rule does not require exports to be made by the same exporter or within the same month for the Rule to apply.....