Taking after methods must be followed in grouping:
Valuation by Comparison
Where the estimation of a supply can't be resolved under the above arrangements, the esteem should be resolved on the premise of the exchange
estimation of merchandise as well as administrations of like kind and quality provided at or about a similar time to different clients.
In deciding the estimation of merchandise as well as administrations the best possible officer should think about the accompanying elements :–
Distinction in the dates of supply,
Distinction in piece, quality and plan between the products as well as administrations being esteemed and the merchandise and additionally
benefits with which they are looked at,
Contrast in business levels and amount levels,
Contrast in cargo and protection charges relying upon the place of supply.