The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the re-determining value based on contemporaneous values of imports available in the National Import Database (NIDB) as the imported guar gum was of food grade. M/s Nanz Med Science Pharma Pvt Ltd, imported guar gum (Hydroxypropyl Trimonium Chloride) and declared…
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