2005 (3) TMI 556

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..... for the Respondent. [Order per : Moheb Ali M., Member (T)]. This is a Revenue s appeal against the order of Commissioner (Appeals) who in the impugned order held that sufficient or valid reason does not exist to discard the transaction value of the goods. He relied on the decision of the Supreme Court in the case of the Eicher Tractors [2000 (122) E.L.T. 321 (S.C.) = 2000 (41) RLT 621] .....

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..... n imports of small consignments; that the transaction value cannot be discarded without referring to the conditions laid down in Rule 4 of the Valuation Rules and that the principles laid down in Eicher Tractor s case cited supra not followed. 4. The ld. DR, Shri K.K. Srivastava pleads that the Commissioner s contention that the Department relied upon the prices prevailing in February 1995 to Ma .....

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..... of Valuation Rules due regard should be had to the quality and quantity of the imported goods and that the Department was attempting to compare the value of the impugned goods with those where the goods imported were of smaller quantities. 6. We have considered the rival contentions and perused the computer print out. At the outset, we notice that the goods mentioned in the print out are not sim .....

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