https://www.taxtmi.com/caselaws?id=373885 The Tribunal concluded that Hot Rolled Coils (HR Coils) and Hot Rolled Plates (HR Plates) are not similar goods. The declared value of HR Coils was upheld as the revenue failed to prove similarity between the goods, and no valid reasons for rejection were presented. The appeal by the revenue was dismissed, affirming the declared transaction value of the respondent. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373885 The Tribunal concluded that Hot Rolled Coils (HR Coils) and Hot Rolled Plates (HR Plates) are not similar goods. The declared value of HR Coils was upheld as the revenue failed to prove similarity between the goods, and no valid reasons for rejection were presented. The appeal by the revenue was dismissed, affirming the declared transaction value of the respondent. Case-Laws Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373885