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Customs_Valuation_Rules

Section / Rule Number Content


1 Short title and commencement
2 Definitions
3 Application of cost records
4 Applicability for cost audit
5 Maintenance of records
6 Cost audit
7 Rules not to apply in certain cases
FORM_CRA_1
FORM_CRA_3
ANNEXURE OF COST RECORD AND AUDIT RULE, 2014