2010 (8) TMI 291

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....      Shri T.H. Rao, SDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. It has been contended on behalf of the respondents that the impugned goods namely 'Amorphouos Chips' of normal grade have been sold at a price which closely approximates the price of contemporaneous....

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....of amorphous chips of sub-standard grade. The ld. Advocate appearing for the respondents states that the value for sub-standard goods cannot be same as for normal grade and that the respondents have adopted a value for such sub-standard goods, which is only lower by 10%. In view of the fact that the impugned goods are of sub-standard grade is not under challenge, adoption of a lower value by only ....