2009 (8) TMI 470

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.... for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri Hari Radhakrishnan, ld. Advocate appearing for the appellants states that the dispute involved in this case relates to the issue of classification of the impugned goods as well as valuation of the same. He states that the impugned goods were impor....

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....bacco processing plants create harsh conditions due to humidity, dust, vibrations, high temperatures....HELIUS ensures maximum efficiency in any of these conditions thanks to hermetically sealed optics, creating a clean room environment and eliminating any need for calibration." He further states the impugned sorting machine is used in a tobacco processing plant but does not do any processing o....

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....o related material based on colour, structure and size. Apart from conventional sorting, it can also do sorting based on biological characteristics invisible to the human eye. We are of the view that the adjudicating Commissioner should not have merely based his finding on classification on the references to "tobacco processing plant" in the literature for "HELIUS LASER SORTER". Moreover, the Head....

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....t the officials of a major Custom House who are particularly dealing with customs valuation should be familiar with 'INCOTERMS' like 'FOB', 'CIF' 'DDP' etc. In fact, the appellants would have been within their right to claim assessment at a lower price since deriving the CIF price from the invoice value on DDP basis would require deductions towards cost incurred in India subsequent to import. Howe....