Redetermination of input value: original assessable value stands unless sold at a different price by the assessee. Where inputs are cleared at the same price as received, the assessable value on which duty was first determined should be accepted for duty payment; transfers at the same price are treated similarly, and a different value is relevant only when the assessee sells the inputs at a price different from the purchase price.
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Provisions expressly mentioned in the judgment/order text.
Redetermination of input value: original assessable value stands unless sold at a different price by the assessee.
Where inputs are cleared at the same price as received, the assessable value on which duty was first determined should be accepted for duty payment; transfers at the same price are treated similarly, and a different value is relevant only when the assessee sells the inputs at a price different from the purchase price.
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