9911796707
TMI Blog2005 (1) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Dollars 600 PMT; that the Department wanted to ascertain international price of the product as prevalent at or around the time of import; that on going through the "PLATT" magazine, the Department was of the view that the price trends of the PVC Resin in Far East Asian countries was in the range of US Dollars 590 to 650; that a show cause notice was issued to them for enhancing the assessable value from US Dollars 600 to US Dollars 640 PMT; that, subsequently, an Addendum to show cause notice was issued on 18-3-1998 enhancing the assessable value on the basis of some computer print out; that the Commissioner, under the impugned Order, has rejected the transaction value of US Dollars 600 PMT and enhanced the value by US Dollars 360 PMT under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ationship with the customer is also a relevant factor and that a price which is offered by a supplier to an old customer may be different from the price which the same supplier offers to a totally new customer. 3. Countering the arguments, the learned D.R. reiterated the findings as contained in the impugned order and emphasised that the importer had not furnished the manufacturer's invoice and, therefore, enhancement of the assessable value on the basis of computer print out is not justified. On query from the Bench, the learned S.D.R. informed that the relevant Bills of Entries, which had been relied upon for enhancing the assessable value, could not be traced. She, however, mentioned that non-production of the manufacturer's invoice by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding physical characteristics, quality and reputation as the goods being valued except for minor differences in appearance that do not affect the value of the goods, produced in the country in which the goods being valued were produced and produced by the same person who produced the goods, or where no such goods are available, goods produced by a different person. In absence of the Bill of Entry, on the basis of which the Department is seeking to enhance the value, it is not possible to come to the conclusion as to whether the goods imported under the relied upon Bill of Entry are the goods identical to the goods imported by the appellants. The description of the goods is not sufficient to hold them as identical goods. Rule 5 also provides ..... X X X X Extracts X X X X X X X X Extracts X X X X
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