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2009 (3) TMI 185 - AT - CustomsValuation – Application of Rule 5 and Rule 9 of the Customs Valuation Rules, 1988 (CVR) – held that - we find that the original authority had decided that “agent discount” allowed to the appellants had to be included in the value of the impugned goods in terms of Rule 9(1)(a) of the Customs Valuation Rules, 1988. He had also found that Valuation Rules 5 and 6 were not applicable in determining the value of impugned goods. In the impugned order, the Commissioner (Appeals) held that “agent discount” allowed to the appellants had to be added for assessment of the impugned goods invoking Rule 5 of the CVR. We find that the Commissioner (Appeals) made a new case different from the one contained in the order impugned before him and that the same is not sustainable in law. In the circumstances, we vacate the impugned order and allow the appeal.
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