1999 (3) TMI 136

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal imported a consignment declared to be metal accessories for immitation jewellery its value to be Rs. 77/- per kg. Goods were found to be of brass. The department compared this value with the price of brass scrap in London Metal Exchange (LME), which is stated to have been Rs. 119 FOB per kg. On the ground that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oods were manufactured in China where he said LME price did not apply and that the factors such as cost of material had hot been taken into account. He therefore allowed the appeal. Hence this appeal by the department. 3.Shri Kaushik Mehta of the respondent company seeks adjournment on the ground that Advocate Shri V.S. Nankani is not available. Mr. Naresh Thakkar from Mr. Nankani's office has no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is substantially less than the value of prime metal and there is nothing to show that the cost of the goods was lower than the price of the goods being made. The burden of proving that the value declared was not acceptable, which lay upon the department, has not been discharged. The Collector (Appeals) conclusion therefore cannot be found fault with. 5.Appeal dismissed.
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X