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2017 (1) TMI 1636 - CESTAT CHENNAIValuation of imported goods - parts imported from Belgium for trading - value of such imports (from Belgium) was higher compared to the similar parts imported from Sweden meant for use in the manufacture of goods by appellant - what should be 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 from Belgium. Compelling reason for sale of goods came from Switzerland is immaterial to law - appeal dismissed - decided against appellant.
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