2003 (12) TMI 393

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.... [Order per : C.N.B. Nair, Member (T)]. -  Appellant is a manufacturer of cement. They import coal as an input for use in the said manufacture. The dispute raised in the present appeal is about valuation of three consignments of coal imported by them from South Africa during the months of May and July, 1999. The parties had agreed to a formula of US $ 30 per MT for coal of 6500 Kcal. The tes....