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<h1>Tribunal remands case to assess difference in brass grades, permits new evidence</h1> The Tribunal remanded the case for fresh consideration to determine if there was a justifiable difference between the two grades of brass rods and wires ... Valuation The judgment addressed whether the appellant manufactured two different varieties of brass rods and wires. The Commissioner (Appeals) did not properly consider if there was a difference between the two grades justifying the price difference. The Tribunal remanded the case for fresh consideration, allowing both sides to present new evidence before a decision is made.
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