https://www.taxtmi.com/caselaws?id=109125 The Appellate Tribunal CEGAT, Mumbai upheld the Collector (Appeals) decision regarding the assessment of value for imported poly carobonate compound (Lexan) and modified ppo compounds (Noryl). The Tribunal considered pricing comparisons with other importers, emphasizing the buyer-seller relationship, quantity, and exchange rates. Despite the appellant's challenge, the Tribunal dismissed the appeal, affirming the lower price as the assessable value based on evidence presented. en-us Thu, 29 Jul 1999 00:00:00 +0530 Thu, 05 Apr 2012 18:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109125 The Appellate Tribunal CEGAT, Mumbai upheld the Collector (Appeals) decision regarding the assessment of value for imported poly carobonate compound (Lexan) and modified ppo compounds (Noryl). The Tribunal considered pricing comparisons with other importers, emphasizing the buyer-seller relationship, quantity, and exchange rates. Despite the appellant's challenge, the Tribunal dismissed the appeal, affirming the lower price as the assessable value based on evidence presented. Case-Laws Customs Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109125