Tribunal dismisses Revenue's appeal on scalp valuation, upholds duty payment based on invoice value.

The Revenue's appeal against the order-in-appeal on scalp valuation was dismissed by the Tribunal. The Commissioner (Appeals) determined duty payment at Rs. 7,000 based on invoice value, with no evidence of underpayment found. (2006 (1) TMI 16 - Appellate Tribunal, New Delhi)

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The Revenue filed an appeal against the order-in-appeal regarding the valuation of scalp cleared by the respondent. The Commissioner (Appeals) held that the duty should be paid based on the invoice value of Rs. 7,000. The Tribunal found no evidence of underpayment and dismissed the appeal. (2006 (1) TMI 16 - Appellate Tribunal, New Delhi)

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