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(b)   Validate the value declared inbox40with in box 40 with the attached invoice, and look for the value of consigned raw materials, consigned items, consigned inputs or processed items, or the value of imported materials or processing cost. The value should coincide with the value declared inbox40in box 40;

(c)    Ascertain whether the CMT or CMP value written in the export document. FOB value of consigned goods equals CMT/CMP (labour cost) plus FOB value of imported raw material.