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1. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

2. Valuation of goods - MRP based valuation or transaction value - goods supplied to TNCSC, which are intended for free distribution to the women beneficiaries belonging to...

3. Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

4. Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

5. The case involved under-valuation of imported perfumes and deodorants, leading to evasion of duty and mis-declaration of Maximum Retail Price (MRP). The issue was...

6. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

7. Valuation of imported goods - Sludge/Sediments found in the vessel imported for breaking - The Tribunal held that, the department could not establish conclusively that...

8. Method of Valuation - Glues and adhesives - MRP based valuation or transaction value - appellant in the grounds of appeal have not controverted the fact that they were...

9. Valuation - transaction value or MRP based value - Sales Promotion Scheme - pack of Maggie Noodles supplied along with Sundrop Oil freely, each pack of the product bear...

10. Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the...

11. Valuation of imported goods was rejected by authorities, enhancing value based on contemporaneous import data of similar goods. However, transaction value declared by...

12. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

13. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

14. MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section...

15. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...