9911796707
TMI Blog2001 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... the said enhancement before the Commissioner during the course of adjudication on the following grounds :- Firstly, the models of Fax Modems covered by these two invoices were not the same, the model No. of the Fax Modem, covered by Invoice raised by M/s. GVC Corpn., is SF 1133V, whereas the one imported by them against Invoice No. VGT/4001/99 was SF 1133V/R/16 apart from the fact that the shapes of these two models were different, SF 1133V model was a newer updated model, based on advanced technology, which gives more details of transmission data and error correction and which can transmit voice and data simultaneously, whereas the one imported by them belonged to the older model, whose production had since been discontinued. This model ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, for marketing SF 1133V Model Fax Modem. In their E-mail message dated 26-2-99 addressed to Mr. Rohit Bhomia, one of the clients, M/s. Priya Group had reported that 1133V Model had lightening arrestor which could take care of sudden power surge and that this chip had been added specially in this model made to suit Indian power conditions. The function of this chip was to protect the Modem from power surge, besides, it held the line better in Indian conditions than the other model i.e. 1133V/R16. This also explained the difference between the pirces of the two models. Whereas Model No. 1133V was specially made/manufactured for India, Model No. 1133/R16 was made for supply to countries all over the world. In other words, the volume o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew is further strengthened from the fact that fixing of price per unit was irrespective of the model and the goods were categorised by M/s. GVC Corpn. as only 33.6 K Modem Brand GVC". From the above, it is clear that the adjudicating authority is not disputing the fact that the modems imported by the appellant does not transmit voice or data simultaneously. As such they have to be necessarily held to be goods different than the one as shown in the invoice of M/s. GVC. It is also seen that the brand of the goods is also different and as such the price of SF 1133V cannot be applied to the goods of brand SF 1133V/R/16. It is well accepted that in electronics industries every new model is different and improvised than previous one and the price ..... X X X X Extracts X X X X X X X X Extracts X X X X
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