https://www.taxtmi.com/caselaws?id=80464 The Tribunal set aside the Additional Collector of Customs' order and directed revenue authorities to determine the value based on price list No. 8102 dated 15th February, 1981, with a 20% discount. The appeals by M/s. Skefko India Bearing Co. Ltd. were dismissed, affirming the Collector of Customs, Bombay's findings. The decision highlights the necessity of complying with statutory valuation provisions and the exclusion of special discounts in assessable value calculations. en-us Mon, 04 Sep 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80464 The Tribunal set aside the Additional Collector of Customs' order and directed revenue authorities to determine the value based on price list No. 8102 dated 15th February, 1981, with a 20% discount. The appeals by M/s. Skefko India Bearing Co. Ltd. were dismissed, affirming the Collector of Customs, Bombay's findings. The decision highlights the necessity of complying with statutory valuation provisions and the exclusion of special discounts in assessable value calculations. Case-Laws Customs Mon, 04 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80464