https://www.taxtmi.com/caselaws?id=82124 The Tribunal directed a reconsideration of the refund claim based on the manufacturer's certificate, emphasizing the importance of providing individual item values for duty assessment. It clarified that duty can be charged separately at applicable rates if evidence of individual item values is provided to the satisfaction of the proper officer. The Tribunal also highlighted that challenging assessment decisions should be pursued through proper appellate channels rather than the current forum. en-us Fri, 06 Mar 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82124 The Tribunal directed a reconsideration of the refund claim based on the manufacturer's certificate, emphasizing the importance of providing individual item values for duty assessment. It clarified that duty can be charged separately at applicable rates if evidence of individual item values is provided to the satisfaction of the proper officer. The Tribunal also highlighted that challenging assessment decisions should be pursued through proper appellate channels rather than the current forum. Case-Laws Customs Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82124