https://www.taxtmi.com/caselaws?id=42318 An appellate determination on customs valuation held that Rule 6 of the Customs Valuation Rules, 1963 was not applicable because the imports were found to be substantially raw materials rather than finished or semi-finished goods attracting royalty-based loading. Those specific findings concluded the issue, and later general observations in the appellate order could not be treated as authority to reopen it. A subsequent notice seeking reopening and provisional assessment on the same basis was therefore misconceived. The notice was quashed and the bonds furnished pursuant to it were discharged. en-us Mon, 27 Jan 1986 00:00:00 +0530 Thu, 10 Jun 2010 14:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42318 An appellate determination on customs valuation held that Rule 6 of the Customs Valuation Rules, 1963 was not applicable because the imports were found to be substantially raw materials rather than finished or semi-finished goods attracting royalty-based loading. Those specific findings concluded the issue, and later general observations in the appellate order could not be treated as authority to reopen it. A subsequent notice seeking reopening and provisional assessment on the same basis was therefore misconceived. The notice was quashed and the bonds furnished pursuant to it were discharged. Case-Laws Customs Mon, 27 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42318