2010 (8) TMI 291

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..... nto question - E/93/2004 - 856/2010 - Dated:- 4-8-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri T.H. Rao, SDR, for the Appellant. Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. It has been contended on behalf of the respondents that .....

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..... goods. We see no reason to apply a different standard in this case. 2.We also find that the department has challenged the lower valuation of amorphous chips of sub-standard grade. The ld. Advocate appearing for the respondents states that the value for sub-standard goods cannot be same as for normal grade and that the respondents have adopted a value for such sub-standard goods, which is only l .....

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