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<h1>Appellate Tribunal dismisses appeal on tea chest panels valuation and exemption /80</h1> The appeal regarding valuation and exemption of tea chest panels was dismissed by the Appellate Tribunal CEGAT, New Delhi. The appellant did not provide ... Valuation - Related person The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding valuation and exemption of tea chest panels manufactured by the appellant. The appellant failed to provide evidence to dispute the related person status of the buyer and the non-satisfaction of conditions for exemption under Notification 87/80. The appeal was dismissed.
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