1996 (1) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... per : G.P. Agarwal, Member (J)]. - The issue involved in both these appeals centres around the valuation of the imported goods, namely, one set Mini Lab System ACE Stage-I System-B with standard accessories. 2. Collector of Customs, Cochin, in the case of the similar import made by another party in Hyderabad from the same supplier has held vide his two impugned  orders-in-original&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Hyderabad and the Collector of Customs on the basis of invoice of that imports assessed the value of the imported goods as aforesaid. He reiterated the findings of the Ld. Collector of Customs, that fluctuation, if any, in the exchange rate may be relevant for converting the invoice price to the Indian rupees and then calculating the duty and other details. But for the purpose of comparing the p....