Section 2(h) in The Foreign Trade (Regulation) Rules, 1993
(h)[] [Renumbered clause (i) as clause (h) by Notification No. G.S.R. 300(E), dated 17.4.2015 (w.e.f. 30.12.1993).] "value" has the meaning assigned to it in clause (41) of section 2 of the Customs Act, 1962 (52 of 1962);
