TaxTMI 
TaxTMI 
2000 (11) TMI 555
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....ice was issued alleging classification under heading 38.05, also alleging under valuation and proposing revaluation at US $ 395 PMT. After hearing the importers the Deputy Commissioner passed orders dated 13-3-2000 classifying the products under 3805.90 and enhancing the value. DRTL then filed an appeal. The Commissioner (Appeals) remanded the matter on the paucity of findings by the lower authority. Orders in de novo proceedings were passed on 13-3-2000 arriving at the same decision as was earlier arrived at by the first adjudicating authority. The importers again filed an appeal. The Commissioner of Customs (Appeals) allowed the appeal insofar as it related to the classification upholding the claim of sub-heading 2902.19 but maintained th....
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....ause says that the following are not covered thereunder :- "Pure or commercially pure terpenic hydrocarbons or terpenes, terpineol and terpin hydrate." After the exclusion the classification thereof suggested is under Chapter 29. 5. Thus the contested goods would appear to fall under Chapter 29 but for the exclusion clause. However, they are not welcome in Chapter 38 either and would therefore go back to Chapter 29. There is however a very significant stipulation. Only such products which are excluded from chapter 29 would be covered under Chapter 38 where they are not pure or commercially pure. In other words impure or commercially impure products would continue to be classified under Chapter 38 but in spite of the first incl....
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....erefore have to presume that it relates to the sample of present imports. 9. Regardless of this we have also seen various opinions placed on record by the experts in the field. There is a certificate from the Regional Research Laboratory run by CSIR which certifies that alpha pinene containing 80% purity is of commercial grade and that containing 85% is of technical grade. The same opinion has been given by the National Chemical Laboratory in Pune. These are government institutions funded by the government and therefore their opinions are of sufficient weight. As against that Smt. Arya refers to and relies upon an extract placed in the department's appeal showing "composition of turpentines of some pines". This is the second leg of ....
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.... the assessees have placed reliance on similar goods imported at a later date at a lesser value i.e. US $ 342. It is submitted that due to the falling value of the Indonesian Rupiah the values are continuing to fall and presently prevail at US $ 315 PMT. Citing the computer printout issued by the Custom House it is claimed that prior to the importation alpha pinene was cleared at US $ 380 which was of a substantially higher grade i.e. 95% purity as evidenced by latest report of Deputy Chief Chemist. The third argument made is that the prices are negotiated with the suppliers and also the prices are the result of such negotiations. Smt. Arya on the other hand, citing the same source, submits that in the present case the imports are about 13.....
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....of some invoice. The Hon'ble Court had cautioned that a price which is obtained under negotiation should not be lightly discarded. In the present case the Supreme Court had accepted the lower price in the face of contemporaneous imports made at the higher value also. We would have adopted the ratio of this judgment but for the fact that there is a paucity of evidence before us today. Shri Kantawala at this stage submits that we may adjourn these proceedings to give more time. We are unable to accede to the request of the importers. We have given the hearing out of turn and are unable to and unwilling to adjourn the proceedings. 16. We observe that the law laid down by the courts and the Tribunal as to valuation would apply to all th....