2003 (2) TMI 288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri J.S. Sodhi, Representative, for the Respondent. [Order per : Justice K.K. Usha, President]. - When the application for stay in this appeal filed by the Revenue came up for hearing it was agreed by both the sides that the appeal itself can be disposed of. We, therefore, proceed to dispose of the appeal. 2. Revenue challenges the order passed by the Commissioner (Appeals) dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly justified in accepting the contention raised by the importer : He has noted that the original authority has wrongly applied Rule 2(2)(vi) of the Customs Valuation Rules, 1998 in the present case. It was also noted that the original authority  misread Explanation II  while  coming to  the conclusion that the respondent's case would come within Rule 2(2)(vi) read with Explanat....