2005 (1) TMI 439

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....ant. Mrs. K.A. Mishra, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in all these appeals filed by M/s. DCM Benetton India Ltd. is whether the assessable value of the imported goods for the purpose of levying Additional Customs Duty will be the transaction value or the tariff value fixed under Section 3(2) of the Central Excise Act. 2.&emsp....

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....goods imported from abroad. 3.  Countering the arguments, Mrs. Krishna A. Mishra, learned SDR, reiterated the findings as contained in the impugned order and submitted that the Central Government under Notification 20/2001-C.E. (N.T.) has fixed the tariff value in respect of articles of apparel, all sorts falling under Heading 61.01 or 62.01 of the Schedule to the Central Excise Tariff Act....

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.... Act or the tariff value of such article fixed under sub-section (2) of Section 14 of the Customs Act, and (ii) any duty of customs chargeable on that article under Section 12 of the Customs Act, and any sum chargeable on that article under any law for the time being in force. Proviso to sub-section (2) of Section 3 of the Customs Tariff Act further provides for levying the duty on the basis of ma....