2003 (2) TMI 288

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..... [Order per : Justice K.K. Usha, President]. When the application for stay in this appeal filed by the Revenue came up for hearing it was agreed by both the sides that the appeal itself can be disposed of. We, therefore, proceed to dispose of the appeal. 2. Revenue challenges the order passed by the Commissioner (Appeals) dated 29-11-2001 under which he revised the order-in-original pass .....

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..... noted that the original authority has wrongly applied Rule 2(2)(vi) of the Customs Valuation Rules, 1998 in the present case. It was also noted that the original authority misread Explanation II while coming to the conclusion that the respondent s case would come within Rule 2(2)(vi) read with Explanation II. We are in full agreement with the above view taken by the Commissioner (Appeals). In .....

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