2002 (2) TMI 535

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..... (T) (Oral)]. his is an appeal against Order-in-Appeal No. 328/2001, dated 16-5-2001 and the appellants have requested that there should be an open remand and it is for them whether to opt under Rule 7 or Rule 7A in view of the choice given to them under Rule 6A of the Customs Valuation Rules, 1988. 2. Learned Counsel, Shri R. Raghavan agrees about the relationship and he is not agitating .....

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..... er Rule 6A of the Rules ibid. 4. We have considered the submissions made by both sides and allow the appeal to the extent that appellants shall be free to avail the option provided under Rule 6A of the Valuation Rules, 1988 and opt for Rule 7 or 7A with the permission of the Proper Officer and other observations and the findings of the Commissioner (Appeals) are not disturbed and they are confir .....

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