2005 (2) TMI 571

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..... apathy, Member (T) (Oral)]. Heard both sides. This is a Revenue appeal against the impugned order in Appeal No. M. Cus. 1007/94, dated 29-8-1994 passed by the Collector of Customs Central Excise (Appeals), Madras allowing Industrial rebate for valuation purposes. It has been contended on behalf of the Revenue that the invoice showed a lower price than the price indicated in the purchase .....

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..... ers. 2. After considering the arguments from both the sides, and perusal of the case records, we find that the invoice itself indicated a lower price and even clarification from the suppliers dated 18-3-1993 has been received before the date of import and the issue of invoice dated 5-4-1993. As such, this is not a case of any claim in the reduction of value subsequent to the importation. Moreove .....

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