2000 (6) TMI 354

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.... None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The Commissioner (Appeals) has held that the value of the ship imported by Vora Associates for breaking could be correctly determined on the basis of the amendment made to the memorandum of agreement originally executed for the sale. The amendment was apparently necessitated because some components of the ship were sound ....