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1. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

2. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

3. Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

4. Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT

5. Affixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - decided against the assessee - AT

6. Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in...

7. Valuation of goods - related parties / inter-connected undertaking - import price agreed between one OMC and another based on the MOU reached between them can be...

8. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

9. Method of Valuation for payment of CVD - transaction value or MRP based value - There are no reason to differ with the decision of the lower appellate authority on the...

10. Valuation u/s 4A based on MRP or u/s 4 based on truncation value - Classification of bath fittings etc. - AT