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TMI Blog2002 (7) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : J.H. Joglekar, Member (T)]. The respondent imported 1500 pieces of calculators, 10 digits, Citizen-Brand, Model No. CT-500. Invoice of the Hong Kong suppliers declared the value at US $ 1.65 per piece (C F). The container of the goods indicated their Chinese origin. There was a contemporary import of calculators of the same brand at the rate of US $ 3.36 per piece FOB (US $ 4.0560 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced a piece of the Standard calculator. 4. We have seen and compared both pieces. Prima facie there is a difference between these two. We however find that on the Cardboard package in which the goods were imported the contents are described as CT-500 calculators. The same is also the description in the invoice covering the goods. The source and authencity of the piece produced by Shri George i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the importer of the goods being stock lot, was not supported either by the offer or by the invoice. The Commissioner observation therefore that the job of disproving the claim of the goods not being stock lot was on the department is also wrong. 7. On this analysis we find the Commissioner s order does not sustain. It is accordingly set aside. The appeal from Revenue is allowed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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