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2015 (5) TMI 1054 - CESTAT AHMEDABAD

2015 (5) TMI 1054 - CESTAT AHMEDABAD - TMI - Valuation - Import of Acrylonitrile (AC) - The value was determined on the invoice price - Held that:- the issue is against them as per decision of the Tribunal in the case of Hindustan Petroleum Corpn Ltd vs. CC., Kandla - [2012 (7) TMI 356 - CESTAT, AHMEDABAD] - As the appellant is paying the price indicated in the invoice even if appellant would have received lesser quantity of the goods in the shore tanks, the invoice value charged and paid by the .....

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