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What is the difference between determination of value under section 81 and section 25A?

April 26, 2017determination difference section value

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What is the difference between determination of value under section 81 and section 25A?

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~ The determination of value under section 81 relates to the finalization of assessment of a specific transaction/G.D., while the provision of section 25A represent issuance of Valuation Ruling regarding determination of customs value for general applicability and uniformity of assessment.