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TMI Blog1994 (2) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... aken the goods as described above to be Electrical Measuring Instruments since it measures WOW Flutter in recording/playback equipment such as recorders for sound and video tapes, disc and film. The appellants, on the other hand, contend that the imported goods are WOW Flutter Calibrators and thereby they are covered under Notification No. 77/89 and also covered by the licence available in their hands inasmuch as they fall under Appendix I Part B 12 (239) of AM 1990-93. 1.2 The controversy, therefore, both in respect of ITC aspect and in respect of assessment depends upon whether the imported goods are WOW Calibrator or WOW Flutter meter. Appellants contention is that a calibrator is also a meter because calibrator apart from marking on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined in presence of A.C. Group and the following documents and materials were found. (a) Literature (instruction manual) indicating the name MEGURO MK 668F `WOW FLUTTER METER OF M/s. Meguro Electronics Corporation, Tokyo (Japan). (b) A WOW FLUTTER METER-MK 668F with its connecting electrical lids packed separately." 2. We have carefully considered the pleas advanced from both sides in the aforesaid factual background of the imported goods. It is clear that the goods imported are MEGURO MK 668F. It is, therefore, clear that the imported goods are WOW Flutter Meters as apparent from the catalogue mentioned above. Argument of the learned Advocate, Shri L.P. Asthana that a Calibrator is also a meter does not advance the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amined and investigated in detail by the Special Investigation Branch of the Customs House but it does not disclose the evidence and other facts and circumstances which led the department to allege the price of the goods as above. 3.1 Order-in-original passed by the Assistant Collector refers to the fact that the department has relied upon in the show cause notice on a document dt. 24-8-1991. The order-in-original further records the submission of the appellants herein about the non-genuineness of the said document since the address and telephone number etc. of the sender are not given and the name of the customer to whom that quotation dt. 24-8-1991 was given is also missing. It was also urged by the appellants before the original author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (49) E.L.T. 640. I have carefully considered the quotation price as well as the price declared by the appellant. The appellant s contention that the quotation price is subject to negotiation even if the same point is conceded to, there cannot be such huge difference in the value of the goods. Therefore, the invoice being not from the manufacturer of the impugned goods the price quotation of manufacturer relied upon by the Additional Collector indicates the correct price as against the invoice price which cannot be regarded as transaction value being much less than the manufacturer s quotation price. The mis-declaration is, therefore, established. [Emphasis supplied] 4. Learned Advocate has now submitted that the very genuineness of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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