2004 (12) TMI 534

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In this case the adjudicating authority held that year of manufacture of the imported second-hand machine is 1986 and also enhanced the value of the imported goods. The appellant filed the appeal before the Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g Centre and the machine was packed in two containers. The supplier of the goods issued a consolidated invoice and thereafter as the goods were packed in two containers, issued two invoices in respect of the same machine. The contention is that in respect of the part of machine contained in one container, revenue has not raised any objection regarding year of manufacture. The examination report of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X