Valuation - Distinction between "Normal Value" and "Transaction Value" - The observations made in...

Valuation - Distinction between "Normal Value" and "Transaction Value" - The observations made in paragraph 84 in the case of Acer India to the effect that ‘transaction value’ defined in Section 4(3)(d) of the Act would be subject to the charging provisions contained in Section 3 of the Act will have viewed in the context of a situation where an addition of the value of a non-dutiable item was sought to be made to the value of a dutiable item for the purpose of determination of the transaction v..... .....

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