https://www.taxtmi.com/caselaws?id=93060 The Tribunal upheld the Commissioner's orders, confirming the differential duty and penalties, with a specific adjustment for M/s. Videocon VCR Ltd. on the valuation issue. The appeals were dismissed, affirming the classification of drawings and designs as goods, their classification under Heading 98.03, the valuation method used, the applicability of the extended period for demand, and the legitimacy of the penalties imposed. en-us Tue, 16 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 10:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93060 The Tribunal upheld the Commissioner's orders, confirming the differential duty and penalties, with a specific adjustment for M/s. Videocon VCR Ltd. on the valuation issue. The appeals were dismissed, affirming the classification of drawings and designs as goods, their classification under Heading 98.03, the valuation method used, the applicability of the extended period for demand, and the legitimacy of the penalties imposed. Case-Laws Customs Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93060