Section 2(1)(a) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007

[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(1)(a) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007

(a)"goods of like kind and quality" means export goods which are identical or similar in physical characteristics, quality and reputation as the goods being valued, and perform the same functions or are commercially interchangeable with the goods being valued, produced by the same person or a different person; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 2(1)(a) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007