9911796707
TMI Blog2015 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... description of goods as in the case of the respondent and also the fact that the show cause notice clearly says that the common supplier in all cases manufactures only Retro Reflective Self Adhesive Paper indicates that the goods imported under all the six bills of entries pertaining to the respondent as well as to the other contemporaneous importers are the same. - contemporaneous import prices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em as mixed lot of self-Adhesive Paper in different thicknesses, size and colors (coated) under Tariff sub-heading 48114900 of the Customs Tariff Act. Initially, assessable value of these goods was loaded at the time of assessment on the basis of contemporaneous imports of other parties. However, later, on receipt of the test report of the goods in question, case was further investigated, the load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase paper (Pressure sensitive). The polymer layer is covered with glass beads and pigments (organic and titanium dioxide). Content of polymer layer with pigments and glass - 49.6% by wt. (forty nine decimal six) and Release paper balance. As the pigmented surface is reflective in nature, the same may be considered as retro-reflective adhesive paper . According to Revenue, the value of Reflectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the records before us in the case of the other importers, who imported their goods in January 2007 and July 2007. In their case also, the description of the goods was same as in the case of the respondent. We also note that there is no mis-declaration as far as the description of the goods is concerned because it matches with the description under the Tariff Item 48114900 in the Customs Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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