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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... " means the value determined in accordance with rule 7 of these rules;] (b) "goods of the same class or kind", means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods; (c) "identical goods" means imported goods — (i) which are same in all respects, including physical characterist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lthough not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation and the existence of trade mark; (ii) produced in the country in which the goods being valued were produced; and (iii) produced by the same person who p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family. Explanation I. - The term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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