https://www.taxtmi.com/caselaws?id=242205 The Tribunal dismissed the appeal filed by the Revenue, affirming that the imported aluminium dross was not liable for Additional Duty of Customs. The Tribunal upheld the transaction value declared by the appellants in the Bill of Entry, emphasizing the differences in extraction costs between aluminium and copper dross. It was concluded that the circular used for valuation enhancement was not justified, and legal precedents supported the acceptance of the declared transaction value. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 10 Jan 2014 10:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242205 The Tribunal dismissed the appeal filed by the Revenue, affirming that the imported aluminium dross was not liable for Additional Duty of Customs. The Tribunal upheld the transaction value declared by the appellants in the Bill of Entry, emphasizing the differences in extraction costs between aluminium and copper dross. It was concluded that the circular used for valuation enhancement was not justified, and legal precedents supported the acceptance of the declared transaction value. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242205