a) If the transaction is between unrelated parties and the IV is the only consideration the invoice value shall be the value for the levy.
b) If the mode of consideration is partly or fully other than cash, the money equivalent to such consideration in kind shall be added to the invoice value for arriving at the valuation for the levy.
c) if a and b not possible, open market value shall be the value of supply.
d) if none of the above are possible, cost+10% of cost.