1997 (1) TMI 337

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....The appellants filed this appeal against the Order-in-Appeal No. 601/90-BLH, dated 5-4-1990 whereby the Collector of Customs allowed the appeal filed by the respondent by holding that the declared invoice price of the respondents cannot be rejected in terms of invoice which does not reflect contemporary import. 2. The brief facts of the case are that the respondents imported a consignment of....

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....msp;Heard both the sides and perused the appeal papers. The Collector of Customs in the impugned order noticed that tin plate waste imported by M/s. AEY Gee Bros. were "excluded Mills excess/over runs, approx. 95% bright finish soft temper assorted to size and nominal thickness, original export packs" whereas the respondents have imported 90% bright finished of tin plate waste, hence the comparabl....