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Methods of valuation of export goods

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Full Text of the Document

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....on of export goods and check deliberate overvaluation of export goods and mis-utilization of value-based export incentive schemes. 10.2 Rule 3 of the Customs Valuation (Determination of Value of Export Goods) Rules 2007 that are framed in a format similar to the said Valuation Rules, 2007 for the imported goods emphasizes for acceptance of the transaction value, which is the primary basis for val....