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2016 (1) TMI 956 - SUPREME COURT

2016 (1) TMI 956 - SUPREME COURT - 2015 (325) E.L.T. 3 (SC) - 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 were not comparable with the similar goods in Italy and were not covered by the definition of “identical goods” or “similar goods”. - Apex Court dismissed the revenue appeal. - Civil Appeal .....

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