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2008 (10) TMI 185 - AT - CustomsValuation of Imported Goods in view of Contemporaneous Import – Appellant contended that the Department has compared the price of Pregnancy Test Strip with that of Pregnancy Test Card of different size is also of not much consequence as we find that the manufacturer-supplier has quoted the same price for different sizes ranging from 2.5 mm, 3.3 mm and 4.5 mm – but appellant did not demonstrate that the prices vary with the sizes – CA certificate was not produced during earlier proceeding and based on local sale price is not acceptable – valuation done by department upheld – appeal rejected.
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