9911796707
TMI Blog2001 (6) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Vaibhav Textiles, the issue involved is whether the transaction value declared by them is to be accepted for the purpose of assessment of Customs duty. 2. Sh. Piyush Kumar, ld. Consultant, submitted that the appellants imported a consignment of Polyester Fabrics and filed Bill of Entry on 11-8-2000; that the assessable value of the goods was declared as Rs. 10,97 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like characteristic and like component material in view of the fact that the fabrics imported by M/s. SBS Impex had undergone the process of anti-pilling. He, further, mentioned that the fabric imported by Naveen Textile is also different from the fabric imported by the appellants; that the description of the goods imported by them is 100% polyester warp knit raised fabric (non-pile), width 58/6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of timing of import and nature of transaction. 3. Sh. S.P. Rao, ld. DR, reiterated the findings as contained in the impugned order. He emphasised that the Commissioner has given his findings that the appellants had not demonstrated or reasoned out as to how and why strip variety would result in material difference in relation to characteristic and component material; that Commissioner also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported at or about the same time as the goods being valued. Similar goods means imported goods which have like characteristic and like component materials. The appellants have shown from a copy of the invoice under which the goods were received by M/s. Naveen Enterprises that the goods were not of like characteristic and like component materials inasmuch as the GSM of the fabric was different and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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