What is meant by the expression “goods of the same class or kind”?
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The expression “goods of the same class or kind” is defined as goods which fall within a group, or range of goods, produced by a particular industry or industry sector, including identical and similar goods. The expression is relevant for determination of deductive value as well as computed value. However, in the case of deductive value, goods imported from the same country as well as from the other countries can be considered, whereas in the case of computed value, goods from the same country can only be considered.
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