2010 (8) TMI 337

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..... 10 for 38000 pieces - Commissioner (Appeals) has held that the contemporaneous unit price of EURO 22 of a small sample consignment need not be considered - Department has not adduced sufficient grounds for dislodging the finding of the lower appellate authority in accepting the transaction value of EURO 8.65 per piece of the goods - Department has not adduced sufficient grounds for dislodging the .....

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..... hence this appeal by the Revenue. 2. We have heard both sides. There is no dispute that the price of EURO 8.65 per piece of gas meters was secured by the assessees after protracted negotiations with the supplier for the price reduction. The negotiations were conducted in a transparent manner and in the normal course of commercial transaction in international trade between the seller and the buy .....

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