1992 (3) TMI 217

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....overing invoices of me goods. Item No. 3 namely spares for Main Oil Pumps which was shown under 6 sub-items, a consolidated value of DM-12300 was given. The Assistant Collector assessed the goods at the highest rate under Section 19 of the Customs Act on the ground that itemwise value was not available. The appellants filed a refund claim for duty paid on highest rate. The Assistant Collector rejected the same. On appeal, the Collector confirmed the order of the Assistant Collector. Hence, the appeal before us. 3. The Assistant Collector held that in the absence of itemwise value, assessment done under Section 19 of the Customs Act, 1962 is correct. The Collector held that where goods consist of a set of articles liable to duty at differ....

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....duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates; (c) .......... Provided that, - (a) .......... (b) If the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty such article shall be chargeable to duty separately at the rate applicable to it." Under proviso (b) of the section, if the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty such articles shall be chargeable to duty....