2008 (12) TMI 207

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10.08 per soap. Therefore, the claim of the appellants that the declared price should be accepted is not tenable. However, price of Rs. 10.08 having been noticed for import made in the same month, there is no reason why Rs. 10.08 should not be fixed instead of Rs. 12/- . We, therefore, hold that MRP of the soap in question should be Rs. 10.08, modify the impugned order to this extent - C/297/200 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Commissioner (Appeals). 2. On the other hand, the contention of the JDR is that, going by the letter of M/s. Mathewsons Exports Imports Pvt. Limited of 25-10-2001 MRP declaration of the GIV soap 80 gms weight is shown as Rs. 12/- per piece and therefore it is comparable price for the purpose of valuation of the soaps in question. 3. We have carefully considered the submissions of both si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X