2005 (8) TMI 275 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner of Customs (Appeals) regarding the valuation of imported ink cartridges as stock lot, rejecting the Revenue's appeal. The goods were considered stock lot as they were unsold for a long time and manufactured in 1995 and 1996. The Tribunal agreed that the declared value was appropriate and not to be enhanced.