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TMI Blog1999 (7) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the value for assessment of two commodities, poly carobonate compound (Lexan) and modified ppo compounds with the trade name Noryl, imported by the appellant from M/s. General Electric Plastics, BV, Netherlands. The notice issued to the respondent in this appeal increased the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S $ 3.10 per kg. CIF, this being the price at which this commodity were imported by Rishab Instruments. The Collector (Appeals) has found that there were import by other importers of this commodity at US $ 2.5 per kg. Therefore even accepting the Department's contention that the lowest of transaction value, which is US $ 2.5 per kg., should be made applicable in terms of Rule 5(3) of the Valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted as to stand, it is also not specifically questioned in the appeal. 5. Even apart from this consideration, we are unable to interfere with the Collector's finding with regard to this commodity, the chart furnished by the Advocate for the respondent shows suppliers has been adopting more or less a consistent stand in its pricing based on its quantity. Respondent was the largest single imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is sought to be compared with the import by the Godrej at US $ 3.40 per kg. The total import by the respondent for over this period is 318 MTs. (out of 150 MTs was accounted by one import). In our opinion it would be unfair to compare price of this commodity with prices or charges for quantity compare to too low this quantity. It has been contended that the respondent was the single largest buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supplier and importer has to be kept in mind and that prices are often negotiated between buyer and seller. While, even without considering this aspects, the fact that the quantity purchased by Godrej is much lower than the quantity purchased by the respondent itself justify lower price, the fact that the respondent being a large scale, regular buyer should have been offered a lower price also c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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