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TMI Blog2003 (6) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... of 58.808 MT of second/defective stainless seamless tubes/pipes from Taiwan; that the value of the consignment was declared as Rs. 21,48,164/-; that the Customs Department got the goods examined by Nuclear Fuel Complex, who opined that a part of the goods were prime quality, a part of the goods were seconds and part of the goods were scrap; that the Commissioner under Order-in-Original No. 112/97, dated 5-8-97 observed in Para 38 that it would be extremely difficult to arrive at any definite conclusion as the goods are not physically available and it has to be concluded that the consignment consists of both unused factory fresh material as well as seconds and scrap of stainless seamless tubes and pipes; that the Commissioner gave his speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment was required to be considered as seconds/scrap or defective; that there was no direction or mandat in the Tribunal's Final Order dated 3-6-98 to segregate into seconds and scrap as the matter was remanded only for the purpose of determining the assessable value. He contended that they had declared that the invoice received from the supplier contained the price of seconds, defective stainless seamless tubes and pipes; that as their goods have been treated as seconds/scrap, the said price declared in the invoice should be accepted being the transaction value. He relied upon the decision in the case of Eicher Tractor Ltd. v. Commissioner of Customs, Mumbai, 2000 (122) E.L.T. 321 (S.C.) wherein it has been held by the Supreme Court tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter and therefore it is not possible to state whether the goods were of identical or similar nature to those supplied by M/s. Metal and Resources Ltd., London. 4. Countering the arguments Shri A.S. Bedi, learned Senior Departmental Representative reiterated the finding as contained in the impugned order. 5. We have considered the submissions of both the; sides. When the matter was initially adjudicated by the Commissioner vide Order-in-Original No. 112/97-CAU, dated 5-8-97, the Commissioner had given a specific finding to the effect that the whole lot may be taken as seconds and scrap. This finding of the Commissioner had been accepted by the Appellants and Tribunal's Final Order Nos. 806-807/98-A [1998 (102) E.L.T. 349 (T)] ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid for the particular transaction falls within the exception, the Customs Authorities are bound to assess the duty on the transactional value ------ both Section 14(1) and Rule 4 provide that the price paid by an importer to the vendor in the ordinary course of commerce shall be taken to be value in the absence of any special circumstances indicated in Section 14(1) and particularly in Rule 4(2)." The learned Advocate has pointed out that the invoice is for seconds/defective goods and the price declared therein is the transaction value which is acceptable in view of the decision of the Supreme Court in the case of Eicher Tractors Ltd. In view of the fact that none of the exceptions contained in Rule 4(2) applies to the present case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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