2017 (1) TMI 1636

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..... the transaction value of goods imported from Belgium? - Held that:- There was a difference in price between these two supplies while the goods are the same and the principal supplier was M/s. Volvo only. To the extent the parts imported from Sweden were not used in manufacture but were sold, that defeated the purpose of law for which the goods so sold were bound to valued in par with imports came .....

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..... n par with the parts came from Belgium and differential duty realisable. 2. Revenue on the other hand says that appellant was permitted to bring the parts from Sweden for use in manufacture with the object that appropriate excise duty shall be realized on clearance of finished goods. If such parts are traded, that shall defeat the purpose of the law. Accordingly, the traded parts which came fro .....

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