(a)[ the manner of determining the transaction value of the imported goods and export goods under sub-section (1) of section 14;] [ Substituted by Act 22 of 2007, Section 113, for Clause (a) (w.e.f. 10.10.2007). Prior to its substitution, Clause (a) read as under:-" (a) the manner of determining the price of imported goods under sub-Section (1-A) of Section 14;" .]