2005 (9) TMI 485

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....Order per : Jyoti Balasundaram, Vice-President]. -  The appellants herein had applied for registration of their contract under project imports for initial setting up of a plant for the manufacture of Stamping Foils and Metallised packaging, and filed two Bills of Entry dated 7-12-1994 for import and clearance of second hand machinery namely second hand Lacquering machines and 1 vacuum Metall....

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....machine was not acceptable and that the payment of DM 2,00,000/- need to be added to the value of the machine in terms of Rule 9(1)(e) of the Customs Valuation Rules, 1988. After grant of personal hearing the Assistant Commissioner of Customs ordered that an amount of DM 2,00,000/- paid by the importers to the suppliers under the agreement should be added to the assessable value under Rule 9(1)(e)....