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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
M. Ajit Kumar, Technical Member, Ajayan T.V., Judicial Member
M/s. Zaharansky Moulds & Machines Pvt. Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. circumstances surrounding the appellant’s business operations and their transformation post-joint venture. (Para 2) |
| 2. arguments regarding the correctness of the invoice pricing and evidence presented by both sides. (Para 3) |
| 3. court's analysis of the impugned order and the grounds for appeal. (Para 4 , 5) |
| 4. legal standards and requirements concerning transaction value and burden of proof. (Para 6 , 8 , 9 , 10) |
| 5. conclusion of the court’s findings and final judgment regarding the appeal. (Para 11 , 12 , 13 , 14) |
Per M. Ajit Kumar,
This appeal is filed by the appellant against Order in Appeal C. Cus. II No. 701/2015 dated 30.6.2015 passed by the Commissioner of Customs (Appeals – II), Chennai (impugned order).
2. Brief facts of the case are that the appellant is engaged in the manufacture of moulds and machinery for the toothbrush industry. It was established as a joint venture between ZAHORANSKY AG, Germany, and the Sarin Group of Mumbai. Following the termination of the joint venture in 2008, the company became a wholly owned subsidiary of ZAHORANSKY AG, Germany. Subsequently, the company's name was changed to Zahoransky Moulds and Machines Pvt Ltd., and its register
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