Section 6(2) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(2)the provisions of Clauses (b) and (c) of sub-rule (1), sub-rule (2) and sub-rule (3), of rule 5 of these rules shall, mutatis mutandis, also apply in respect of similar goods.[6A. Determination of value when transaction value is not available. - If the value of imported goods cannot be determined under the provisions of rules 4, 5 and 6, the value shall be determined under the provisions of rule 7 or when the value cannot be determined under that rule, under rule 7A :Provided that the request of the importer, and with the approval of the proper officer, the order of application of rules 7 and 7A shall be reversed.] [Inserted by M.F. (D.R.) Notification No. 26/95-Custom (N.T.), dated 24th April, 1995.]
