2023 (7) TMI 1015

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . P. Vinod, AOR For the Respondent : Mr. N. Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. N. Chandrashekhar, Adv. Mr. V.C. Bharathi, Adv. Mr. Praneet Pranav, Adv. Mr. Udai Khanna, Adv. Mr. V. Gautam, Adv. ORDER The question of law urged by the appellant - assessee is the valuation of goods i.e. customised motor vehicle parts sold to various classes of buyer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicability of Rules 9 and 11 of the Central Excise Valuation Rules, as they existed at the relevant time, and sought to urge that the customs valuation rules were inapplicable. This court is satisfied that the concurrent findings with respect to the valuation are correct, and do not call for interference. The appeal is, therefore, dismissed. Pending application(s), if any, shall stand dispose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X