CBLR QUESTION PAPER 2025 - ACTS
CBLR QUESTION PAPER 2025 - ACTS
Question ID 107
As per Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, as amended
"identical goods means imported goods which?
(A) Have like characteristics and like component materials which enable them to perform the same
functions and to be commercially interchangeable with the goods being valued having regard to the
quality, reputation and the existence of trade mark, although not alike in all respects
(B) Which are same in all respects, including physical characteristics, quality and reputation as
the goods being valued except for minor di erences in appearance that do not a ect the value
of the goods (Correct Alternative)
(C) Where engineering, development work, art work, design work, plan or sketch undertaken in India
were completed directly or indirectly by the buyer on these imported goods free of charge or at a
reduced cost for use in connection with the production and sale for export of these imported goods
(D) None of the above