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TMI Blog2000 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. [Order]. - This is an appeal filed by M/s. Pushpa Perfumery Products (P) Ltd., Bangalore against the Order-in-Original No. 605/2000, dated 26-7-2000 passed by the Deputy Commissioner of Customs, Group-2 enhancing the unit price of Patchouli Oil SL/8 from US $ 5.5 per kg to US $ 6.00 per kg CIF as per Section 14 of Customs Act, 1962 read with Rule 5 of the Customs Valuation Rules, 1988. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier was himself the manufacturer of the goods and they produced a copy of confirmation letter and the invoice of the Indonesian Supplier and without considering these documents, the lower authority proceeded to enhance the value of the goods. The lower authority have not specified any reasons to concrete evidence to support their arguments. The appellants quoted the judgment of the cases of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has not shown the transaction value furnished by the importer has been influenced by any other consideration; that the lower authority has also not taken into account variations in the price on account of difference in the grade; that the imports made through Mumbai did show variation of price even below $ 5; that as such rejection of the transaction value without taking into account the variati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the quantity or the grade of the goods. The appellant has pointed out that they had purchased directly from the manufacturer and the manufacturer's invoice cannot be ignored just like that, as done by the lower authority. Besides this, the lower authority has discussed about two grades of Patchouli oil viz. "standard" and "pure"; that the goods under import are of SL variety which is only a k ..... X X X X Extracts X X X X X X X X Extracts X X X X
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