Determination of value for the purpose of duty (Section 12) means:

A. Where any goods are liable to duty under this Act at a rate dependent on their value

B. Duty shall be Assessed and paid on the basis of value as determined in accordance

with sub-section(46) of Section 2 of the Sales Tax Act 1990 excluding the amount of duty payable thereon

C. Both A & B

D. None of these

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