https://www.taxtmi.com/caselaws?id=51729 The Appellate Tribunal allowed the appeal, setting aside the department's order and emphasizing the acceptance of the transaction value declared by the appellant for electronic equipment used in the printing industry. The Tribunal highlighted the importance of assessing duty based on the actual transaction value rather than relying solely on manufacturers' price lists, citing the Supreme Court judgment in Eicher Tractors Ltd. v. CC. The Tribunal clarified that this principle applies to all imported goods, emphasizing adherence to the Customs Valuation Rules unless specific exceptions are met. en-us Wed, 30 Jan 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51729 The Appellate Tribunal allowed the appeal, setting aside the department's order and emphasizing the acceptance of the transaction value declared by the appellant for electronic equipment used in the printing industry. The Tribunal highlighted the importance of assessing duty based on the actual transaction value rather than relying solely on manufacturers' price lists, citing the Supreme Court judgment in Eicher Tractors Ltd. v. CC. The Tribunal clarified that this principle applies to all imported goods, emphasizing adherence to the Customs Valuation Rules unless specific exceptions are met. Case-Laws Customs Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51729