9911796707
TMI Blog2000 (8) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... ma Deva, Member (J)]. - The appellant M/s. Esjay Gems, Bombay filed Bill of Entry No. 288 dated 10-4-1990 for clearance of Synthetic Industrial Diamond Power weighing 14000 carats net, valued at CIF US $ 1400 at the rate of US $ 0.10 per carat. The sizes of Synthetic Industrial Diamond Power marked on the packages were found as under :- 0-1, 0-2, 0-3 & 0-4 According to the department the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on behalf of the appellant. In the written submission it was submitted that quotation of price not a reliable guide to be determined value as it was held in the case of M/s Shyam Antenna Electricals Ltd. v. CC reported in 1991 (53) E.L.T. 133 (T). He also submitted that other contemporaneous evidence was placed on record to substantiate his contention that the price declared by him was a fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price list dated 2-4-90 of the supplier as well as invoice dated 14-6-90 issued to Subhdil Exports, Bombay for Industrial Synthetic Diamond Power of sizes 0-4 that the goods have been supplied at the rate of 0.20 US $ per carat. He also observed that Trade Panel Members as well as Expert Customs Appraisers have also assessed the goods in question at the rate of 0.20 US $ per carat. We find that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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