(1.) THIS is an appeal filed by the appellants against the Order -in -Appeal No. C.Cus.438/2004 dated 30.06.2004, passed by the Commissioner (Appeals), wherein the order of the Deputy Commissioner of Customs (Special Valuation Branch) was upheld.
(2.) THE brief facts of the case for consideration are as under: -
(3.) TATA Yutaka Autocomp Ltd. Vs. CC (imp.), Mumbai : 2013 (294) ELT 467 (Tri. - Mum.)