9911796707
TMI Blog2005 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken a print out of Godrej Locks from Internet and compared the same with imported locks to reach the conclusion that the impugned locks are cylindrical locks. There is no physical examination of door locks imported vis-a-vis the cylindrical locks manufactured by M/s. Godrej. Thus, we do not find any reason to interfere with the finding of the Commissioner (Appeals) regarding the impugned door be door locks. Regarding determination of value of the impugned goods also, Revenue has not brought any material to discard the findings in the impugned order. We are in full agreement with the findings contained in the impugned Order. Merely non-production of manufacturer's invoice by the Respondents would not make the transaction value unacc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd All India Lock Manufacturers Association and that NIDB data is vague as it does not clarify that the loaded value is for stainless steel or brass or iron type locks. 3. The learned Senior Departmental Representative submitted that the Commissioner (Appeals) has not stated the reasons for not accepting the Department's view that the imported locks are cylindrical locks; that the goods were identified as cylindrical locks on physical examination, that the market enquiry also confirmed the observation of the Department as regards nature of the goods and their value; that the Cylindrical locks displayed in the print out of Godrej Locks were similar to what had been ported in the present matter; that the respondents had not, produced any cata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at (1) catalogue of foreign supplier shows imported locks as door locks, and (ii) Certificates from the supplier and All India Lock Manufacturers Association certify the locks to be door locks. We also observe that the Revenue has taken a print out of Godrej Locks from Internet and compared the same with imported locks to reach the conclusion that the impugned locks are cylindrical locks. There is no physical examination of door locks imported vis-a-vis the cylindrical locks manufactured by M/s. Godrej. Thus we do not find any reason to interfere with the finding of the Commissioner (Appeals) regarding the impugned door be door locks. 6.1 Regarding determination of value of the impugned goods also, Revenue has not brought any material to di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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