Customs Valuation (Determination of Price of Imported Goods) Amendment Rules, 1990

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..... the Customs Act, 1962 (52 of 1962), the Central Government hereby makes following rules to amend the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, namely :- 1. (1) These rules may be called the Customs Valuation (Determination of Price of Imported Goods) Amendment Rules, 1990. (2) They shall come into force on the date of their publication in the official Gazette. .....

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..... clause (a) is ascertainable, such cost shall not exceed twenty per cent of free on board value of the goods; Provided also that where the free on board value of the goods is not ascertainable, the costs referred to in clause (a) shall be twenty per cent of the free on board value of the goods plus cost of insurance for clause (i) above and the cost referred to in clause (c) shall be 1.125% of th .....

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