2001 (4) TMI 339

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..... or the Respondent. [Order per : Lajja Ram, Member (T)]. These are two appeals filed by M/s. Ostern Engg. Pvt. Ltd. filed against two separate Orders-in-Appeal passed by the Customs Authorities. Two issues are involved for our consideration. One relates to valuation and the other relates to charging of countervailing duty. The appellants had imported certain components of writing instrume .....

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..... , ld. Consultant and Shri A.K. Chattopadhyay, ld. JDR. We have gone through the facts on record and have given due thought and consideration to the submissions made by both sides. 3. With regard to the valuation, we find that the ground taken by the adjudicating authority was that the currency fluctuation in Thailand during November, December, 1997 had been stabilysed and the minor fluctuation c .....

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..... we do not find any justification for rejecting the declared prices. Thus on valuation, we accept the plea of the appellants. 5. As regards the countervailing duty, the same are levied under the relevant provisions of the Customs Tariff Act and they have no relationship with the small-scale exemption notification applicable to manufacturers of indigenous goods. Unless, there is a specific exempt .....

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