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<h1>Appellate Tribunal allows appeal on imported machinery assessment, considers final invoice over proforma.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the impugned order regarding the assessment of imported Paramix Plant CMX 11/T ... Valuation The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the assessment of imported Paramix Plant CMX 11/T 35-3 and spare parts. The tribunal held that the price of machinery and spare parts were given together by the supplier, indicating compulsory supply. The earlier proforma invoice was deemed irrelevant, and the final invoice was accepted for assessment, leading to the appeal being allowed and the impugned order set aside.
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