2000 (1) TMI 656

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....shwar, Dy. Purchase Manager, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal by the Department is the value for assessing to duty of the second-hand moulds for tyres imported by the respondent. The moulds were supplied free of charge to the importer by the foreign supplier, to whom the importer was to export tyres made by usi....

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....les. The Rules 5, 6 and 7 had not been eliminated by the shed appraiser who had straight away valued the goods under Rule 8. He therefore said that the value adopted should be the one, which the shed appraiser recommended. 2. We have heard both sides. 3. We accept that there is no basis shown in the invoice for declaring the value of the goods at US $ 5900.00. The supplier was a tr....

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....the certificate, that he has given. 4. Obviously Rules 5, 6 and 7 of the Valuation Rules will not apply. These are moulds and second-hand moulds and it is well settled that it improbable to compare value of second-hand machines of equipment to another unless it is shown that the condition of the machine, manufacturer and extent of use, condition of the machine of the two sets of the goods ....