Cases where transaction value may be rejected

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Full Text of the Document

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....ansaction value not to be rejected on this ground if restrictions: (a) Are imposed by law or public authorities in India; (b) Limit geographical area of resale; and (c) Do not affect the value of the goods substantially. (ii) If the sale or price is subject to a condition or consideration for which a value cannot be determined. However, conditions or considerations relating to production o....