https://www.taxtmi.com/caselaws?id=205598 The case involved the valuation of imported goods declared as reprocessed/recycled LDPE Polythene natural granules. The Customs House test report confirmed the composition of the goods, leading to an adjudication where the unit price was enhanced by the Asst. Commissioner. The Commissioner (Appeals) remanded the issue for retesting at CIPET, emphasizing acceptance of declared value if goods were proven to be made of recycled material. The CIPET re-test revealed a mixture of LLDPE and LDPE, not entirely reprocessed/recycled LDPE polythene granules. The authorities relied on Platt's price and a 25% discount on virgin material, ultimately upholding the enhanced valuation based on the composition of the goods. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 24 Aug 2011 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205598 The case involved the valuation of imported goods declared as reprocessed/recycled LDPE Polythene natural granules. The Customs House test report confirmed the composition of the goods, leading to an adjudication where the unit price was enhanced by the Asst. Commissioner. The Commissioner (Appeals) remanded the issue for retesting at CIPET, emphasizing acceptance of declared value if goods were proven to be made of recycled material. The CIPET re-test revealed a mixture of LLDPE and LDPE, not entirely reprocessed/recycled LDPE polythene granules. The authorities relied on Platt's price and a 25% discount on virgin material, ultimately upholding the enhanced valuation based on the composition of the goods. Case-Laws Customs Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205598