2007 (8) TMI 552

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.... and declared as were manufactured out of recycled poly carbonate resin/waste. The appellant declared the value of the goods @ US $ 600 PMT to $ 640 PMT. 2. The Revenue increased the value to US $ 1040 MTs on the basis that another importer of M/s. Sidhartha Polymers Ltd. who imported the same goods by declaring the value @ US $ 1040 MTs. The appellant accepted this enhanced value and goods were cleared on payment of appropriate duty. Thereafter show-cause notices were issued to the present appellants as well as to M/s. Sidhartha Polymers Ltd. on the ground that the goods in question were not manufactured out of recycled poly carbonate resin and in fact the goods were of prime quality and made from virgin polymer The Revenue collect....

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....pplier stated that they had not supplied any such material to the Dubai firm from whom the samples were obtained by the Revenue and the Dubai firm is not their dealer. The contention is also that Revenue obtained a certificate about the material obtained from Dubai and the foreign supplier denied the issuance of such certificate. The foreign supplier even informed that there was no export Director by the name who signed the certificate. 4. The appellant also submitted that the sealed samples were got tested by the appellant to Central Institute of Plastic Engg. & Technology, Amritsar and Ahmedabad and the report of samples is very specific that samples are re­generated material. 5. In respect of valuation, the appellant'....

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.... ld. SDR while arguing the case heavily relied upon the findings of the adjudicating authority. 8. In this case, the appellants are not contesting the first enhancement in respect of value of goods. The Revenue wants to further enhance the value of the goods on the ground that the goods are of prime quality and are not of recycled poly carbonate resin. For this, Revenue relying upon the samples obtained from Dubai. The appellant made import of the goods from Korea and Taiwan, the case of the Revenue is that the samples obtained from the Dubai is of prime quality sheets. The Revenue also obtained certificate from Dubai alleged to be issued by the foreign supplier i.e. M/s. Sehwa Polytech to the effect that the sample is of prime qual....