2001 (4) TMI 339 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata considered two appeals by M/s. Ostern Engg. Pvt. Ltd. regarding valuation and countervailing duty on imported writing instrument components. The Tribunal accepted the plea on valuation due to currency fluctuation and competition, but rejected the plea on countervailing duty, stating it is not related to small-scale exemption. The appeals were partly allowed accordingly.