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Rule 7 - Deductive value - Customs Valuation (Determination of Price of imported Goods) Rules, 2007

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..... 7.   Deductive value. — (1)  Subject to the provisions of rule 3, if the goods being valued or identical or similar imported goods are sold in India, in the condition as imported at or about the time at which the declaration for determination of value is presented, the value of imported goods shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity to persons who are not related to the .....

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Rule 7 - Deductive value - Customs Valuation (Determination of Price of imported Goods) Rules, 2007

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..... herwise to the provisions of sub-rule (1), be based on the unit price at which the imported goods or identical or similar imported goods are sold in India, at the earliest date after importation but before the expiry of ninety days after such importation.        (3)   (a)    If neither the imported goods nor identical nor similar imported goods are sold in India in the condition as imported, then, the value shall be based on the unit pri .....

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Rule 7 - Deductive value - Customs Valuation (Determination of Price of imported Goods) Rules, 2007

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