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2003 (10) TMI 475

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....der / Decisions)<br>Dated:- 27-10-2003<br>E/2073- 2075/2003-Mum - 496-498/2003-WZB/CB<br>Central Excise<br>Justice K.K. Usha, Shri C.N.B. Nair, JJ. REPRESENTED BY : Shri Anand Mishra, Advocate, for....

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.... after the amendment to the statute and in the light of the definition of the term 'transaction value' the view taken by the Board in its circular dated 3-1-2001 cannot have any application. 2.&ems....

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