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Section 1

[(a) the manner of determining the transaction value of the imported goods and export goods under sub -section (1) of section 14;]

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1 [(a) the manner of determining the transaction value of the imported goods and export goods under sub -section (1) of section 14;] (b) the conditions subject to which accessories of, and spare parts and maintenance and repairing implements for, any article shall be chargeable at the same rate of duty as that article;