1999 (3) TMI 221

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....d on the price of laminated sheets sold to Railways by the appellants. The dispute centres round the question whether the ISI Specifications mentioned in the contract meant the best grade quality of laminated sheets manufactured and sold by the appellants or whether any grade of quality of laminated sheets manufactured by the appellants and complying with the ISI Standards could still be considered as laminated sheets ordered by the Railways. The Department had by different show cause notices alleged that the appellants had resorted to under valuation by way of showing lower valuation of the laminated sheets supplied to the Railways while purpoting to comply with IS 2046.69. They admittedly had been supplying the goods at the price relating....

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....ifferent categories fully satisfied the ISI Specifications and the three grades into which the appellants had categorised their goods did not in any manner affect their adherence to ISI Specifications and standard. Ld. Advocate referred to the discussions and findings in the impugned orders. The adjudicating authority had, on mere presumption, equated ISI Specifications with only Grade I quality of the sheets manufactured by the appellants and had concluded that Grade II and Grade III of the sheets manufactured by the appellants were not sheets of ISI Specifications. In this connection, ld. Counsel sought reference to the Indian Standard Specifications for Decorative Thermosetting Synthetic Resin Bonded Laminated Sheets [First Revision ISI ....

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.... laminated sheets conforming to ISI standard, it meant that the quality and specifications of the goods supplied would be of the best and the highest quality manufactured by the appellants. He submitted that the appellant had arbitrarily graded their sheets into Grade I, Grade II and Grade III and had showed different prices for the different grades. The basis for differentiation made by the appellants was that Grade II and III were goods which had manufacturing defects or were of much lower quality. Lower grading would itself show that they were not of the best quality which alone would qualify for being considered as sheets answering Indian Standard Specification 2046.69 contracted by the Railways. The appellants, with intention to evade ....