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TMI Blog2018 (11) TMI 1767X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Undisputedly the appellant had imported wooden furniture of different varieties meant to be used in bedrooms and hall etc. While importing the said goods, the appellant had declared the classification of the product, under Chapter 9403 89 90 of CTA, 1975 which are assessable to duty as unit not by weight. Therefore, noticing excess weight at the time of physical verification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 passed by the Commissioner of Customs (Appeals) Mumbai-II, JNCH, Sheva. 2. Briefly stated the facts of the case are that the appellant had imported Wooden Furniture s against Bills of Entry Nos. 848933, dated 12-1-2010, 878738, dated 2-2-2010 and 876573, dated 1-2-2010, declaring the assessable value of the said goods as per the transaction price mentioned under the proforma invoice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the proforma invoice issued by the overseas supplier. The weight shown in the respective invoices found to be less in comparison to the actual weight wherein received. It is his contention that the price was declared on unit wise of the imported furniture and not against weight of the furniture. It is his further contention that the said furniture classifiable under Chapter 9403 89 00, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. v. Collector of Customs, New Delhi - 2003 (161) E.L.T. 1060 (Tri.-Del.) 4. Per contra, Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). He has submitted that since there has been difference in the weight of the imported furniture, they shown in the invoice, the authorities below have rightly loaded the invoice price on pro rata basis to the extent of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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