(1)in section 2, the existing clause (e) shall be re-numbered as clause (ee) and before clause (ee) as so re-numbered the following clause shall be inserted, namely:-"(e) "purchase value", means the value of the vehicle as shown in the original purchase invoice:Provided that where the purchase value of any vehicle including a vehicle imported from other countries or a vehicle acquired or obtained otherwise than by way of purchase, is not ascertainable on account of non availability of the invoice, then the purchase value shall be the value or price at which the vehicles of like kind or of same specifications is already registered or available with the manufacturer or as fixed by the customs and central excise department for the purpose of levying customs duty, as the case may be.";
