https://www.taxtmi.com/caselaws?id=92011 The Appellate Tribunal CEGAT, Madras set aside the Commissioner (Appeals) order and allowed the appeal, emphasizing the acceptance of invoice value for assessment purposes under the Valuation Rules, 1988. The Tribunal found no grounds to disqualify the goods from Rule 4, emphasizing the importance of Rule 4 and Section 14(1) conditions for valuation. The department's arguments related to Rule 4 were dismissed, and the matter was remanded for a fresh hearing to ensure a detailed analysis of evidence before a decision on transaction value admissibility. en-us Tue, 20 Jan 1998 00:00:00 +0530 Sat, 22 Oct 2011 15:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92011 The Appellate Tribunal CEGAT, Madras set aside the Commissioner (Appeals) order and allowed the appeal, emphasizing the acceptance of invoice value for assessment purposes under the Valuation Rules, 1988. The Tribunal found no grounds to disqualify the goods from Rule 4, emphasizing the importance of Rule 4 and Section 14(1) conditions for valuation. The department's arguments related to Rule 4 were dismissed, and the matter was remanded for a fresh hearing to ensure a detailed analysis of evidence before a decision on transaction value admissibility. Case-Laws Customs Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92011