2005 (12) TMI 375

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....e Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These four appeals challenge the enhancement of values carried out by the Custom authorities white assessing imported goods to Customs duty. The products in question are flocked fabrics and PU leather cloth. In regard to flocked fabrics, the appellant's purchase price, according to the invoice, ....

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....the values and to replace them with the value of comparable goods. He has also relied upon the decision of Supreme Court in the case of Eicher Tractors Ltd. [2000 (122) E.L.T. 321 (S.C.)] noted by the Commissioner himself in the order. 4. We have perused the records and heard both sides. In these cases purchases are from foreign manufacturers. The contracts of supply bring out that the con....