2002 (7) TMI 370

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....D. George, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The respondent imported 1500 pieces of calculators, 10 digits, Citizen-Brand, Model No. CT-500. Invoice of the Hong Kong suppliers declared the value at US $ 1.65 per piece (C&F). The container of the goods indicated their Chinese origin. There was a contemporary import of calculators of the same brand at the....

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....produced samples of the contested goods. Shri George produced a piece of the 'Standard' calculator. 4. We have seen and compared both pieces. Prima facie there is a difference between these two. We however find that on the Cardboard package in which the goods were imported the contents are described as CT-500 calculators. The same is also the description in the invoice covering the goods. ....