Section 1 in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
1. Short title, commencement and application.
(1)These rule may be called the Customs valuation (Determination of Price of Imported Goods) Rules, 1988.(2)They shall come into force on the 16th August, 1988.(3)They shall apply to imported goods where a duty of customs is chargeable by reference to their value.
