2002 (10) TMI 731

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....ant, for the Appellant. Shri A.K. Mondal, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants imported 400 sets of Uninterrupted Power Supply System (UPS) from M/s. Cellpower Co. Ltd., Taiwan, a manufacturer of the said goods at a price of US $ 35.00 per piece under bill of entry No. 302, dated 7-1-2001. 2. An enquiry was launched by the D.R.I. O....

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....on. Based on these facts an inference was deduced in the show cause notice dated 21-6-2000 that there was an undervaluation of P600R Model of UPS imported from M/s. Cellpower Co. Ltd., Taiwan by the appellants. 3. The lower authorities confirmed the demand on the proposed values as per the show cause notice. The Commissioner (Appeals) vide his Order-in-Appeal found and held as follows :- ....

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....f the Customs Valuation Rules, 1988, UPS V/S 500 and the impugned goods having almost like characteristics and like component materials (as discussed in Para 9 of the O/O) enable them to perform almost same function, are nothing but 'Similar Goods'. Having regard to the facts and circumstances of the cases, fine imposed by the adjudicating authority is reduced to Rs. 50,000/- (Fifty thousand only)....

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.... concept of 'similar' and 'identical' goods under the Customs Valuation Rules, is well-defined and cannot be enlarged, based on the material in this case; (b)     that the Commissioner (Appeals) is also coming to a finding that UPS Model V/S 500 and impugned goods having almost like characteristics and like component materials enable them to perform almost the same function ....