2000 (3) TMI 409

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..... er : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the valuation of headlamps for motor vehicles imported by the appellant. The lamps which were imported from Germany, were valued in the invoice dated 28-10-1991 at Deutsche Mark 2.55 per lamp. The goods were supplied by M/s. Manfred Homonert GMBH. The department proposed increase in the value to DM 39 per lamps .....

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..... smissed the correctness of the transaction value, presumably on the ground (though he does not say so) that the country of origin was misdeclared and proceeded to value the goods under rule 8 of the Valuation Rules, holding that the other preceding rules would not apply. The non-applicability of the value in the invoice issued to Sahil Investment is urged before us, on the ground not only of lack .....

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..... mpts some correlation between model numbers. 4. It is not possible for us to accept that there cannot be such a difference in the value of goods of the same general category. It is a matter of common knowledge that the value of different goods may vary widely depending upon quality. It is thus for example a matter of common knowledge that prices for spares of Maruti car were substantially many .....

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