https://www.taxtmi.com/caselaws?id=51846 Valuation under Rule 6 of the Customs Valuation Rules, 1988 required prior notice, fair opportunity, and proper examination of the conditions for similar-goods comparison; where the adjudicating authority shifted to that basis without meaningful notice, the valuation could not be sustained and fresh consideration was required. The note also states that a concentrated alcoholic preparation imported for further processing or blending was not whisky in imported condition merely because of alcoholic strength. On that reasoning, the goods were treated as classifiable under Heading 2208.10 rather than Heading 2208.30, and the matter was remitted for reconsideration after hearing the importer. en-us Tue, 25 Mar 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51846 Valuation under Rule 6 of the Customs Valuation Rules, 1988 required prior notice, fair opportunity, and proper examination of the conditions for similar-goods comparison; where the adjudicating authority shifted to that basis without meaningful notice, the valuation could not be sustained and fresh consideration was required. The note also states that a concentrated alcoholic preparation imported for further processing or blending was not whisky in imported condition merely because of alcoholic strength. On that reasoning, the goods were treated as classifiable under Heading 2208.10 rather than Heading 2208.30, and the matter was remitted for reconsideration after hearing the importer. Case-Laws Customs Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51846