Transaction value of identical goods

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..... or export to India and imported at or about the same time as the goods being valued; <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Provided that such transaction value shall not be the value of the goods provisionally assessed under section 18 of the Customs Act, 1962. (b) In applying this rule, th .....

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..... the costs and charges referred to in sub-rule (2) of rule 10 of these rules are included in the transaction value of identical goods, an adjustment shall be made, if there are significant differences in such costs and charges between the goods being valued and the identical goods in question arising from differences in distances and means of transport. (3) In applying this rule, if m .....

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