https://www.taxtmi.com/caselaws?id=111712 The Tribunal ruled in favor of the appellant, emphasizing the need for comparable grades and prices for a valid comparison in assessing transaction value. The judgment highlighted the limitations of relying solely on PLATT's prices and stressed the importance of consistent grades and prices for enhancing assessable value in customs cases. The appeal was allowed with consequential relief, overturning the Revenue's enhancement of the price based on international trade practice. en-us Tue, 27 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111712 The Tribunal ruled in favor of the appellant, emphasizing the need for comparable grades and prices for a valid comparison in assessing transaction value. The judgment highlighted the limitations of relying solely on PLATT's prices and stressed the importance of consistent grades and prices for enhancing assessable value in customs cases. The appeal was allowed with consequential relief, overturning the Revenue's enhancement of the price based on international trade practice. Case-Laws Customs Tue, 27 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111712