2017 (1) TMI 1636

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....t, for the Appellant. Shri K. Veerabhadra Reddy, JC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant imported parts from Belgium for trading and value of such imports (from Belgium) was higher compared to the similar parts imported from Sweden meant for use in the manufacture of goods by appellant. According to the appellant, in contingent event when it wa....

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....he goods from its principal located at two different places of the globe. M/s. Volvo Parts Corporation located in Belgium was exporting the parts to the appellant for sale and M/s. Volvo Truck Corporation in Switzerland was exporting same goods to the appellant for use in manufacture. There was a difference in price between these two supplies while the goods are the same and the principal supplier....