Appellate Authority's 'Star' Quality Decision on PRECIOSA Zirconia Lacks Evidence, Commissioner's Value Enhancement Unjustified.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - Branded cut and polished cubic zirconia of PRECIOSA Brand - the finding of the appellate authority that the goods in question are of ‘star’ quality rather than the MCC grade is not based upon the authentic literature or expert opinion etc. and seems to be his own views on the topic - the enhancement of the value by the Commissioner (Appeals) cannot be held to be justifiable - AT....