Section 7(3) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(3)(a)If neither the imported goods nor identical nor similar imported goods are sold in India in the condition as imported, then, the value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons who not related to the seller in India.(b)In such determination, due allowance shall be made for the value added by processing and the deductions provided for in items (i) to (iii) of sub-rule (1) of this rule.
