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

....da, SDR, for the Respondents. [Order 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 hi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lier supplied the similar goods to the party in 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 d....