2008 (4) TMI 156

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s case that new transformers or transformers in usable condition were imported – since importer is being EOU, no duty is payable on the imported consignment, hence, the charge of undervaluation cannot be upheld - C/212/2004 - A/789/2008-WZB/AHD - Dated:- 29-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri P. V. Sheth, Advocate, for the Appellant. Shri D. S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndent for use of old/used and damaged electrical transformers. The examination report is also to the effect that the goods are old and used partially damaged electrical transformers. During the course of adjudication, Superintendent, Jamnagar having jurisdiction over the appellant's factory addressed a letter to the Asst. Commissioner 100% EOU customs House, Kandla to the effect that the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant. Hence the present appeal. 2. After hearing both he sides, we find that admittedly the appellants were permitted to import used, old and damaged transformers, which are nothing but transformer scrap. It is not the Revenue's case that new transformers or transformers in usable condition were imported by the appellant. Even according to the expert opinion, the same were old and used. The Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X