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TMI Blog1998 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... utput not exceeding 20 volts and other than Audio Cassette Recorder or Record Player, was imported by the respondents, M/s. Swami Narayan Electronics. On an information that the goods were misdeclared in description and undervalued, the same were examined in the presence of the importers representative and were found to be D.C. Micro Motor 6 volt Model No. MMI-6 S6 RK of Singapore origin. The matter was taken up for adjudication. The Additional Commissioner levied the higher rate of duty of Rs. 13 per piece plus 50% Aux. Duty plus 25% Countervailing Duty and 10% Special on Countervailing Duty, on the ground that the Micro Motors in question were suitably for use on tape deck mechanism correctly classifiable under Heading 8501.10, attractin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hatso- ever to show that the invoice price does not reflect the true value of the goods. As such the order of enhancement of CIF value, passed by Additional Collector, is not maintainable and the same is set aside in the absence of sufficient corroborative evidence to prove that the values reflected in the invoices are not the correct value of the goods. The invoice value must be accepted under Rule 3 of the Valuation Rules of 1988 for purposes of assessment to duty. Lastly, I do not find any evidence of deliberate attempt by the importer to evade payment of customs duty by mis-declaring the goods. As such imposition of penalty is not justified and the same is set aside. The present appeal is disposed of with the above modifications in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are different and as such, the value at which M/s. Pieco have imported cannot be picked up as assessable value. Further, no evidence has been produced by the Department to reject the normal transaction-value between the respondents and the exporters. Merely because the goods are classifiable under a different heading than the one claimed by the importers, does not mean that the value has also been misdeclared by them. Classification is a technical question and depends upon different aspects. Accordingly, we do not find any justification in interfering in the Order of the Commissioner (Appeals). As such, the same is upheld and the Revenue s appeal is dismissed. Cross Objection is also disposed of in the above terms. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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