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Commissioner of Customs, Ahmedabad Versus Jai Industries

2016 (1) TMI 956 - SUPREME COURT

Valuation - Comparison - “identical goods” or “similar goods”. - The Customs, Excise and Service Tax Appellate Tribunal [2005 (8) TMI 501 - CESTAT, MUMBAI] has, in these circumstances, rightly held that the goods manufactured and coming from China we .....

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A.K. Sikri and Rohinton Fali Nariman, JJ. ORDER Indubitably, the goods in question imported by the assessee were of Chinese origin. However, the price declared by the assessee was not accepted and the adjudicating authority compared the same with th .....

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