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Court Upholds Transaction Value of Imported Safranal Despite Price Reduction; Confirms Ordinary Sale Status.

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....Valuation of imported goods - safranal - redetermination/rejection of value - the value of Aroma Chemical while being imported as “Safranol” though was at reduced price for subsequent transaction but the same cannot be rejected for it being the transaction value. The transactions are held to be the ordinary sales. - AT....

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Court Upholds Transaction Value of Imported Safranal Despite Price Reduction; Confirms Ordinary Sale Status.