TMI BlogTransaction value of identical goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... a and imported at or about the same time as the goods being valued; 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, the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued shall be used to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osts 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 more than one transaction value of identical goods is found, the lowest such value shall be used to determine the value of imported goods. - X X X X Extracts X X X X X X X X Extracts X X X X
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