2003 (5) TMI 299

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..... [Order per : C. Satapathy, Member (T)]. - Shri M.H. Patil, learned Advocate for the appellants states that this appeal relates to the issue of valuation of caprolactum made from polyamide chips. He states that the cost construction method under Central Excise Valuation Rule 6(b)(ii) has been applied without considering the appellants plea for valuation under comparable value method with adju .....

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..... ion in the Rules supports the contention of the appellants that there is a hierarchy in the Rules and without exhausting the applicability of the former, the subsequent rule cannot be applied. 4. Accordingly, we set aside the impugned orders passed by the lower authorities and remand the case back to the Dy. Commissioner for determination of the value under Rule 6(b)(i) taking into account the v .....

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