https://www.taxtmi.com/caselaws?id=82474 The majority decision upheld the assessable value determined by lower authorities based on quotations from M/s. Usha Services, dismissing the appeal. The dissenting opinion argued for accepting the invoice value as the assessable value. The final order dismissed the appeal, affirming the assessed value at Rs. 4,07,818.00. en-us Tue, 24 Nov 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82474 The majority decision upheld the assessable value determined by lower authorities based on quotations from M/s. Usha Services, dismissing the appeal. The dissenting opinion argued for accepting the invoice value as the assessable value. The final order dismissed the appeal, affirming the assessed value at Rs. 4,07,818.00. Case-Laws Customs Tue, 24 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82474