1999 (2) TMI 234

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.... M/s. Intellect Component Co. (hereinafter referred to as the appellants) have filed this appeal against the Order-in-Original No. S/26-416/97 2BI, dated 17-6-1997 passed by the Assistant Commissioner of Customs, enhancing the value of the subject goods from CIF US $ 645.05 PMT to CIF US $ 765.01 PMT after allowing 15% variation from the Platt's price list for the relevant period. 2. Bri....

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.... goods were ordered to be examined on first check basis and sample was drawn for test by the Dy. C.C./I.I.T. The test report which is not in dispute establishes that the goods viz. ABS 20% Glass filled Regrind was re-processed confirming the description of the goods mentioned in the bill of entry. Discarding the evidences produced and relying on the prime material as per Platt's price list, the va....

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....essed goods which is established on test by the I.I.T., the same cannot be  compared with prime material shown in the Platt's list. In support they have already submitted the contract of the prices of the scrap material indicated in the magazine which was discarded by the lower authority. 4. The impugned order and the submissions have been  considered  by me carefully. The O....