https://www.taxtmi.com/caselaws?id=166710 The Tribunal allowed the appeal, setting aside the Appellate Collector's order. It emphasized the importance of interpreting and applying contract terms for pricing accurately and determining assessable value based on contractual provisions. The Tribunal rejected the Customs authorities' deviation from the contract price, highlighting the need to adhere to the agreed pricing structure in such disputes. en-us Tue, 01 Nov 1983 00:00:00 +0530 Sat, 01 Nov 2014 10:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166710 The Tribunal allowed the appeal, setting aside the Appellate Collector's order. It emphasized the importance of interpreting and applying contract terms for pricing accurately and determining assessable value based on contractual provisions. The Tribunal rejected the Customs authorities' deviation from the contract price, highlighting the need to adhere to the agreed pricing structure in such disputes. Case-Laws Customs Tue, 01 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166710