• If there are restrictions on use or disposition of the goods by the buyer. However, the transaction value will not be rejected if restrictions:-
  
  
• Are imposed by law or public authorities in India


• Limit geographical area of resale


• Do not affect the value of the goods substantially
  
  
• If the sale or price is subject to a condition or consideration for which a value cannot be determined. However, conditions or considerations relating to production or marketing of the goods shall not result in rejection.


• If part of the proceeds of the subsequent resale, disposal or use of the goods accrues to the seller, unless an adjustment can be made as per valuation factors.


• If buyer and seller are related, unless it is established by the importer that: -
  
  
• The relationship has not influenced the price


• The importer demonstrates that the price closely approximates one of the test values

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