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Customs Valuation Rules

Section / Rule Number Content


Chapter I PRELIMINARY
CHAPTER II REGISTRATION
CHAPTER-III DETERMINATION OF TAXABLE TURNOVER AND CALCULATION OF NET TAX PAYABLE
CHAPTER-IV PERSONS ENGAGED IN CASUAL TRADE
CHAPTER-V RETURNS AND PAYMENT OF TAX
CHAPTER-VI ASSESSMENT OF TAX LIABILITY
CHAPTER-VII REFUNDS
CHAPTER-VIII MAINTENANCE OF ACCOUNTS
CHAPTER-IX TRANSPORTATION OF GOODS
CHAPTER – X APPEAL AND REVISION
CHAPTER-XI MISCELLANEOUS


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