2004 (7) TMI 586

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..... espondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. The appellant filed these appeals against order-in-appeal passed by the Commissioner (Appeals). The common issue is involved in these appeals, therefore, the appeals are being taken up together. The appellant made import of LDPE processed granules and filed two Bills of Entry declaring the price as US $ 390 PMT. T .....

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..... or differential duty. 4. The adjudicating authority confirmed the demand on the ground that in respect of reprocessed granules, the appellants are entitled for discount of only 35% and not for 41.5%. 5. The contention of the appellant is that they had imported reprocessed granules from the manufacturer as per the Standing Order No. 9/2000 issued by the Commissioner of Customs, New Delh .....

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..... ra (VI) of Standing order allowed the discount of 25% from the PLATT price. This Standing order is amended by Standing Order No. 9/2000 whereby Para VI is amended to the effect that in place of 25% discount a discount of 35% from PLATT price is allowed in respect of reprocessed granules. There is no amendment in respect of Para (IV) of Standing Order dated 27-12-1999. Therefore, the disallowance o .....

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