2000 (7) TMI 473

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.... Member (T)]. - In this appeal M/s. Cathedral International, New Delhi, the appellant, challenges the Order-in-Appeal No. Cal./Cus. 89/95, dated 27-2-95 of Collector of Customs (Appeals) Calcutta which confirmed Order-in-Original No. 8/94 (Addl. Collr.) dated 22-4-94 whereby the imported goods were classified as remote switch under 9032.10 of the Customs Tariff, enhanced the assessable value fro....

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.... In regard to classification, the appellant in his written brief, submits that the impugned goods being in the nature of general purpose equipment are more appropriately classifiable under sub-heading 8536.10. In support of his contention, the appellant relied upon the decision of Tribunal in Sun Export Corporation v. C.C. Bombay - 1997 (93) E.L.T. 421 (Trib.), Perfect Electric Concern Pvt. L....

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....pellant has deliberately misdeclared the impugned goods. 5. Regarding the allegation of undervaluation, the appellant's contention is two-fold- (a)  declared price in respect of similar and the same should be accepted for the impugned goods and the goods were accepted in the past; and (b)  reliance on the quantum of M/s. Precision Auto Airconditioning Co. Ltd. for the purpose of ....