2004 (11) TMI 499

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....shra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In this case, the appellant made import of Hook and Loop Fasten Tape and claimed classification under Heading 5806.32 and claimed benefit of Notification No. 3/01-C.E. 2.The Revenue was of the opinion ....

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....from Taiwan and the appellant made import from China, therefore, the goods are originated from different countries and the value of the same cannot be equitted. The appellant also submitted that M/s. Fancy Fashions made import in the month of Jan '01 and April '01 whereas the present import made in Aug '01, therefore, the value cannot be enhanced on the basis of goods imported from a different cou....