2006 (8) TMI 643

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..... ER [Order per : C.N.B. Nair, Member (T)]. - The appellant imported, at Delhi, on 27-6-2003, a consignment declared as Article of imitation jewellery decoration type-2 . The supplier was M/s. Daiwa Trading Co. Ltd., Japan and manufacturer was M/s. Brightex Corporation, Japan. The declared price was US $ 3.05 per kg. The goods were assessed and released, accepting the declared value. 2. Wi .....

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..... rst appeal. The main finding was that the manufacturer had marked both the packets as S-1 grade and therefore, both the products were identical. The marking was 0.01 S-1 10 Kgs. on both containers. The authorities held that once the marking of the manufacturer was the same on both the imported goods, they were undisputedly identical goods and that the appellant got the goods wrongly labelled on .....

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..... nal (first) packing by the manufacturer. In the present case, the manufacturer s marking is S-1 , the same as on the goods imported by M/s. Khurana Exports. The Customs authorities were, therefore, right in treating the two consignments as of identical goods and demanding duty based on the price of the supply to M/s. Khurana Exports. The price to M/s. Khurana Exports would be the best price as it .....

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