2002 (7) TMI 370 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the Revenue in the case involving the import of calculators. The tribunal found that the contested goods were indeed Citizen CT-500 calculators, despite claims of being different. The tribunal upheld the loading of value based on the price of contemporary imports. The Commissioner's order was set aside, and the appeal from Revenue was allowed.