Determination of export value by comparison.

(1)   The value of the export goods shall be based on the transaction value of goods of like kind and quality exported at or about the same time to other buyers in the same destination country of importation or in its absence another destination country of importation adjusted in accordance with the provisions of sub-rule (2).

(2)     In determining the value of export goods under sub-rule (1),  the proper officer shall make such adjustments as appear to him reasonable, taking into consideration the relevant factors, including-

(i)  difference in the dates of exportation,

(ii)  difference in commercial levels and quantity levels,

(iii) difference in composition, quality and design between the goods to be  assessed and the goods with which they are being compared,

(iv) difference in domestic freight and insurance charges depending on the place of exportation.