2002 (1) TMI 1117

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.... Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The respondents imported certain horticultural machinery on payment of duty, which duty was subsequently directed to be refunded vide the appellate order. The Deputy Commissioner applying the ratio of the Solar Pesticide judgment of the Supreme Court, held that the depreciation on the machinery had formed part of the valu....

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....ay of operation of the order. 2. The grounds as urged by Shri Shaikh are that the principle's laid down by the Supreme Court in the Solar Pesticides Order [2000 (116) E.L.T. 401 (S.C.)] would apply in a case where Capital goods are imported. In Tribunal's Order No. CI/211-12/WZB, dated 23-1-2001, this has been so applied on the observation that the applicant in that case has failed to show t....