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2009 (3) TMI 185 - AT - CustomsValuation Application of Rule 5 and Rule 9 of the Customs Valuation Rules 1988 (CVR) held that - we find that the original authority had decided that agent discount allowed to the appellants had to be included in the value of the impugned goods in terms of Rule 9(1)(a) of the Customs Valuation Rules 1988. He had also found that Valuation Rules 5 and 6 were not applicable in determining the value of impugned goods. In the impugned order the Commissioner (Appeals) held that agent discount allowed to the appellants had to be added for assessment of the impugned goods invoking Rule 5 of the CVR. We find that the Commissioner (Appeals) made a new case different from the one contained in the order impugned before him and that the same is not sustainable in law. In the circumstances we vacate the impugned order and allow the appeal.
The Appellate Tribunal CESTAT, CHENNAI, 2009 (3) TMI 185 - CESTAT, CHENNAI, heard the case of M/s. Nilos India Ltd and Shri P. Karthikeyan, Appellate Tribunal CESTAT, CHENaided the judgement. The judgment Appellate Tribunal CESTAT, CHENnaid the judgment, and the detailed analysis is as follows:
Appellate Tribunal CESTAT, CHENNAI Citation: 2009 (3) TMI 185 - CESTAT, Chenaid the judges Appellate Tribunal CESTAT, CHENNAI Ms J. Ltd Ltd, Shri P. Ltd Ltd, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri P. Karthikeyan, Shri Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd Ltd
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