https://www.taxtmi.com/caselaws?id=51846 Rule 6 valuation of imported goods requires prior notice and a meaningful opportunity for the importer to address the proposed basis of valuation. Recourse to similar-goods valuation also requires proper examination of the definition of similar goods and comparison with contemporaneous imports. Valuation determined without satisfying these conditions cannot be sustained and requires fresh consideration under the applicable alternative valuation rules, if necessary. Imported alcoholic concentrate intended for further processing and bottling is classifiable as concentrate under Heading 2208.10, rather than whisky under Heading 2208.30, where its imported form and supporting material do not establish potable whisky. 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 Rule 6 valuation of imported goods requires prior notice and a meaningful opportunity for the importer to address the proposed basis of valuation. Recourse to similar-goods valuation also requires proper examination of the definition of similar goods and comparison with contemporaneous imports. Valuation determined without satisfying these conditions cannot be sustained and requires fresh consideration under the applicable alternative valuation rules, if necessary. Imported alcoholic concentrate intended for further processing and bottling is classifiable as concentrate under Heading 2208.10, rather than whisky under Heading 2208.30, where its imported form and supporting material do not establish potable whisky. Case-Laws Customs Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51846