TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... nd reputation as the goods being valued, and perform the same functions or are commercially interchangeable with the goods being valued, produced by the same person or a different person; and (b) "transaction value" means the value of export goods within the meaning of sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962). (2) For the purposes of these rules, persons shall be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other shall be deemed to be related for the purpose of these rules, if they fall within the criteria of this sub-rule. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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