2004 (7) TMI 387

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..... Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The facts of the case are that the appellant made import of optical heads for CD Player. The value declared by the appellant in respect of the imported goods was not accepted by the Revenue and the same was enhanced on the basis of import made by the other importer of simi .....

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..... 5. We find that the appellant made import of heads for CD Players whereas value of the imported goods were enhanced, taking into consideration, the import made by other importers in respect of heads for VCD Players. We find that CD VCD are different and distinct items. In these circumstances, it is a fit case for reconsideration by the adjudicating authority. The impugned order is set aside and .....

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