Old and Worn Clothing Valuation: Rule 9 Applies When Value Rejected, Not Rules 4-8, Due to Non-Uniform Standards.

Determination of classification and valuation - Old & Worn Clothing - It is a well settled principle that in case of old and used goods, if the value is liable for rejection, the same cannot be determined under Rules 4 to 8 as these goods do not have uniform standards and can only be re- determined under Rule 9 of CVR, 200 - AT .....

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