9911796707
TMI Blog2007 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... correct and allowed - Appeal No. E/EDM-158/2004 - Final Order No. A-645/KOL/2007 - Dated:- 5-4-2007 - [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Appellants supplied Footwears to Bihar Home Guards, Patna and claimed Nil rate of duty under sub-heading No. 6401.12 as according to them the value of the footwear did not exceed Rs. 75/- per pair. It is the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no other charges were realized from the customers, the same has to be treated as the final maximum retail sale price realized from the customers and applying the abatement of 50% notified by the Govt. under Notification No. 40/97-C.E. (N.T.), dated 27-8-97, the value of the impugned goods comes to Rs. 55.86p. and hence the same is clearly below Rs. 75/- stipulated under the sub-heading No. 6401.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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