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[Cites 0, Cited by 0] [Section 9(1)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(1)(a) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.

(a)the following cost and services, to the extent they are incurred by the buyer but are not included in the price actually paid or payable for the imported goods, namely :
(i)commissions and brokerage, except buying commissions;
(ii)the cost of containers which are treated as being one for customs purpose with the goods in question;
(iii)the cost of packing whether for labour or materials;