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2002 (10) TMI 545

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....espondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the value for assessment of video unit for the computer imported by the respondent. The department sought to enhance the value of these goods which were manufactured in Indonesia, with the goods of similar specifications that were manufactured at Taiwan which had been imported at abou....

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....rted goods were compared are imported from a different country the price would remain the same and possibly be lower than the price of the goods under consideration. 3. The contention in the that "simply because, the goods with which the goods in question are being compared happen to be from a different country and at a little different period, is not sufficient ground in itself to reject ....