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    <title>1998 (1) TMI 254 - CEGAT,  MADRAS</title>
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    <description>Imported used diesel engines were valued by reference to the supplier&#039;s pricing schedule for identical goods from the same origin, showing a unit price of US$ 185 for quantities up to 100 units. The appellate challenge did not specifically dispute that comparable pricing basis or identify any alternative valuation parameter. On that footing, no ground existed to interfere with the assessable value adopted by the adjudicating authority, and the enhanced valuation was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=90056</link>
      <description>Imported used diesel engines were valued by reference to the supplier&#039;s pricing schedule for identical goods from the same origin, showing a unit price of US$ 185 for quantities up to 100 units. The appellate challenge did not specifically dispute that comparable pricing basis or identify any alternative valuation parameter. On that footing, no ground existed to interfere with the assessable value adopted by the adjudicating authority, and the enhanced valuation was sustained.</description>
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