Rule-3 - Determination of the Method of Valuation for Imported goods
Sub-rule - 3
Clause - C
Can you extend this with any one example sir
Gandlapati Hari Reddi
As per Rule 3, we do not consider any other alternate valuation we consider only the transaction value subject to adjustments made under Rule 10. However, if Rule 3 value is rejected then the alternate rules come into play.