2003 (11) TMI 441

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.... for the Respondent. [Order per : Jeet Ram Kait, Member (T), (Oral)]. - The stay application is for waiving the pre-deposit of Rs. 1,10,788/- as duty, on the ground that the items are re-processed/recycled plastic granules and cannot be compared with virgin material or second-hand machinery as has been done by the learned Commissioner (Appeals) by applying the ratio rendered in the case of G....

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....value. 3. Appearing on behalf of Revenue, ld. DR, Shri C. Mani submits that re-processed items are nothing but second-hands and the price of virgin material has to be arrived at and deductions as per the guidelines given by the Board has to be given. He, therefore, submits that the order of the learned Commissioner (Appeals) confirming the duty demand of Rs. 1,10,788/- is legal and proper ....