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of <h1>Appeal dismissed for incorrect valuation method used by department in assessing imported computer component.</h1> The appeal was dismissed as the Collector (Appeals) found the department's method of assessing the value of a video unit for an imported computer to be ... Valuation - Country of origin The appeal considered the value for assessment of a video unit for a computer imported from Indonesia. The department sought to enhance the value by comparing it to goods from Taiwan, but the Collector (Appeals) found this incorrect as the goods were not identical. The department's argument that the price would remain the same was rejected, and the appeal was dismissed.
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