1999 (3) TMI 166

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..... The appellants imported a Paramix Plant CMX 11/T 35-3 and spare parts. The invoice presented to the custom dated 13-12-1996 give a consolidated value of 2,81,310 DM. This invoice also referred to a proforma invoice dated 7-10-1996. The appellants seek the adoption of value given in the invoice dated 13-12-1996 as the basis for the assessment of the goods. The impugned order, however, held t .....

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..... y the Revenue was more than a year before the import of the goods and is not a relevant document for the import. This was presumably prepared during negotiations. As the import in question is covered by a final invoice and a proforma invoice, the proforma invoice of an earlier period should be ignored and assessment made based on the final invoice, particularly since that invoice mentions the rele .....

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..... pplier. We also observe from the proforma invoice of 1995 that even that mentioned the spare parts as recommended spare parts . This makes it clear that the manufacturer recommends the spare parts for supply alongwith the machine. In the circumstances, we hold that the Custom authorities are not justified in holding that this was not a case of compulsory supply of spare parts and invoice giving a .....

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