https://www.taxtmi.com/caselaws?id=785537 Valuation of imported induction cookers under Notification No.49/2008 CE(NT) was examined with classification under chapter heading 8516 60 00. The notification applies to goods under that tariff heading and induction cookers are not excluded as electric heating resistors, so valuation is to be based on MRP; additional valuation arguments were rejected as beyond the remand scope. The matter is remitted to the adjudicating authority for re-determination of differential duty and interest in terms of the notification, taking into account prior payment of differential duty; imposition of penalty and confiscation to be considered after liability is re-determined. en-us Wed, 17 Dec 2025 00:00:00 +0530 Tue, 27 Jan 2026 07:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785537 Valuation of imported induction cookers under Notification No.49/2008 CE(NT) was examined with classification under chapter heading 8516 60 00. The notification applies to goods under that tariff heading and induction cookers are not excluded as electric heating resistors, so valuation is to be based on MRP; additional valuation arguments were rejected as beyond the remand scope. The matter is remitted to the adjudicating authority for re-determination of differential duty and interest in terms of the notification, taking into account prior payment of differential duty; imposition of penalty and confiscation to be considered after liability is re-determined. Case-Laws Customs Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785537