https://www.taxtmi.com/caselaws?id=362113 The Tribunal ruled in favor of the Appellant in a case involving the assessment of imported goods based on transaction value versus the MRP valuation method. The Tribunal determined that the goods imported for hospitals and blood banks qualified as sales to institutional consumers, impacting the applicability of the exemption under SWM (PC) Rule 2A. Additionally, the Tribunal held that the importer was eligible for exemption under the Packaged Commodity Rules, 1977, setting aside the initial assessment and allowing the appeal with consequential reliefs. en-us Wed, 23 May 2018 00:00:00 +0530 Wed, 03 Apr 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362113 The Tribunal ruled in favor of the Appellant in a case involving the assessment of imported goods based on transaction value versus the MRP valuation method. The Tribunal determined that the goods imported for hospitals and blood banks qualified as sales to institutional consumers, impacting the applicability of the exemption under SWM (PC) Rule 2A. Additionally, the Tribunal held that the importer was eligible for exemption under the Packaged Commodity Rules, 1977, setting aside the initial assessment and allowing the appeal with consequential reliefs. Case-Laws Customs Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362113