2000 (7) TMI 473

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....e Respondent. [Order per : S.N. Busi, 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 ....

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....on, after hearing Shri R.K. Roy, ld. JDR. 4. 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.....

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.... CTA. Consequently, it must be held that the appellant 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. Precis....