Section 4(2)(e) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(e)[] [Sub-rule (a) renumbered as Sub-rule (e) by Notification No. G.S.R. 652(E), dated 7.9.2001 (w.e.f. 16.8.1988)] there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which, -(i)are imposed or required by law or by the public authorities in India; or(ii)limit the geographical area in which the goods may be resold; or(iii)do not substantially affect the value of the goods;