https://www.taxtmi.com/caselaws?id=87518 The tribunal set aside the Commissioner's valuation of imported goods as LDPE widespec at US $600 per MT, emphasizing the need for a thorough assessment considering whether the material is reprocessed or virgin polymer. The decision highlighted the importance of expert opinions, like Dr. Trivedi's, in determining the nature of goods and ensuring compliance with valuation rules. The Commissioner was granted the opportunity to reassess the case, stressing the significance of incorporating expert evidence and conducting a detailed evaluation based on technical characteristics for proper adjudication. en-us Wed, 19 Mar 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87518 The tribunal set aside the Commissioner's valuation of imported goods as LDPE widespec at US $600 per MT, emphasizing the need for a thorough assessment considering whether the material is reprocessed or virgin polymer. The decision highlighted the importance of expert opinions, like Dr. Trivedi's, in determining the nature of goods and ensuring compliance with valuation rules. The Commissioner was granted the opportunity to reassess the case, stressing the significance of incorporating expert evidence and conducting a detailed evaluation based on technical characteristics for proper adjudication. Case-Laws Customs Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87518