1999 (3) TMI 166 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the assessment of imported Paramix Plant CMX 11/T 35-3 and spare parts. The tribunal held that the price of machinery and spare parts were given together by the supplier, indicating compulsory supply. The earlier proforma invoice was deemed irrelevant, and the final invoice was accepted for assessment, leading to the appeal being allowed and the impugned order set aside.