Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 781 - AT - Central ExciseValuation - enhancement of assessable value of the imported consignment of worn clothing – Held that:- no allegation or proof of any additional payment made to the foreign supplier; that in any case, keeping in view the nature of the goods i.e. worn clothing, there can be no two identical or similar imports inasmuch as the old and used clothing in each consignment would be different in quality, use of clothes, types of clothing etc, appeal filed by the Revenue rejected
|