M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE
C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015
vi)
The invoice produced to the Customs along with
the Bill of Entry is only the rotable exchange price. The
abatement given towards the cost of the exported used
hot path part is not reflected in the invoice. Therefore,
for the purpose of Customs assessment, the declared
price requires an adjustment by way of addition equal
to the cost
