Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1458 - AT - CustomsValuation - Enhancement in value - Provisional assessment - exemption Notification No.21/2002-CUS dated 01.03.2002 under Sl.No.212B, condition 28B - Held that:- On perusal of the Notification No.21/2002-CUS dated 01.03.2002 and the corresponding entry under Sl.No.212B we find that the impugned Notification does not cover the Palladium metal and therefore we hold that the ld.Commissioner(Appeals) has rightly held that the benefit of the said Notification is not available to the appellant and the value was correctly determined on the basis of contemporary import under Rule 6 read with Rule 8 of Customs Valuation Rules-1988 after rejecting the provisions of Rule 4 & 5. - No merit in appeal - Decided against Assessee.
|