2007 (9) TMI 164

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..... ed:- 24-9-2007 - S/Shri S.S. Kang, Vice-President and T.K. Jayaraman, Member, Member (T) [Order per : S.S. Kang, Vice-President].- Heard both sides. The appellant filed this appeal against the order passed by the Commissioner (Appeals). The appellants made import of Self Adhesive Plastic Sheeting with paper lining in rolls at the rate of US $ 450 PMT. On the basis of import made by other .....

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..... f bills of entry relied upon by the revenue and submitted that in both the cases, self adhesive tapes were imported and value was enhanced rightly. 4. We find that the appellants made import of goods which are declared as Self adhesive plastic sheeting of paper lining with rolls. The bills of entry and invoices relied upon by the revenue contains the description of goods as plastic sheets of .....

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