Residual method

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..... ll be determined using reasonable means consistent with the principles and general provisions of these rules and sub-section (1) of Section 14 of the Customs Act, 1962 (52 of 1962) and on the basis of data available in India. (2) No value shall be determined under the provisions of [this rule] on the basis of — (i) the selling price in India of the goods produced in India; (ii) a system whi .....

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