which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation
which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation
goods being valued, and perform the same functions or are commercially interchangeable with the goods being valued, produced by the same person or a different
which enable them to perform the
same functions and to be commercially interchangeable with the
goods being valued having regard to the quality, reputation ... Coils perform the
same function and whether they are commercially interchangeable.
The relevant extract of the impugned order passed by the ld.
Commissioner
which enable them to perform the
same functions and to be commercially interchangeable with the
goods being valued having regard to the quality, reputation ... Coils perform the
same function and whether they are commercially interchangeable.
The relevant extract of the impugned order passed by the ld.
Commissioner
which enable them to perform the
same functions and to be commercially interchangeable with the
goods being valued having regard to the quality, reputation ... Coils perform the
same function and whether they are commercially interchangeable.
The relevant extract of the impugned order passed by the ld.
Commissioner
which enable them to perform the same functions and to be commercially interchangeable.
The proviso so amended was in force during the period of dispute ... which enable them to perform the same functions and to be commercially interchangeable. Learned Counsel has sought to elaborate this point by submitting that Polyester
which enable them to perform the same functions and should be commercially interchangeable with the goods being valued having regard to quality, reputation and existence ... unrelated buyers and LLMs are comparable or similar and commercially interchangeable or not. In the absence of expert opinion, it is very difficult to come
products were different and they were not in the nature of commercially
interchangeable goods. The main thrust of the appellant is that it was wrong ... similar to the goods sold in DTA as the goods were commercially
interchangeable or "similar goods" and since the goods cleared
coin blanks and coin
4 E/577/2012
strips are not commercially interchangeable, the benefit is not
available to the appellant and that the restriction ... eligible for DTA exemption and that different items
should be commercially interchangeable to be eligible for DTA sale.
Copper Strips and blanks are two distinct
