https://www.taxtmi.com/highlights?id=71331 Method of Valuation for payment of Counter Vailing Duty (CVD) - Section 4 or 4A of CEA? - The department has not doubted that the import is for sale to the RGKUT. This being so, the sale is not to an ultimate consumer and is only to institutional consumer. The view taken by the Commissioner (Appeals) that the assessment has to be made under normal transaction value under Section 4 is indeed legal and proper. - AT en-us Sat, 05 Aug 2023 08:02:39 +0530 Sat, 05 Aug 2023 08:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71331 Method of Valuation for payment of Counter Vailing Duty (CVD) - Section 4 or 4A of CEA? - The department has not doubted that the import is for sale to the RGKUT. This being so, the sale is not to an ultimate consumer and is only to institutional consumer. The view taken by the Commissioner (Appeals) that the assessment has to be made under normal transaction value under Section 4 is indeed legal and proper. - AT Highlights Customs Sat, 05 Aug 2023 08:02:39 +0530 https://www.taxtmi.com/highlights?id=71331