2008 (7) TMI 805

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....ondent [Order per : Rakesh Kumar, Member (T)]. -   In this case the appellant imported a consignment of 18,416 kgs. of 120 Denier/30 FIL Bright Raw White on Cone, A Grade, KV Brand Viscose Rayon Filament yarn of Russian origin from M/s. Hagman Intertrade Ltd., British Virgin Islands @ US$ 1.84 kg. CIF Nava Sheva vide the supplier's invoice No. 0073A dt. 2-6-2004, For clearance of the goods,....

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....d further processed for high glue, and are used for making high quality fabrics like saris, the jurisdictional Dy. Commissioner vide order-in-original dt. 17-3-2005 enhanced the assessable value to US $ 3.38 per kg. CIF. The appellant's appeal to Commissioner (Appeals) was dismissed vide order-in-Appeal dt. 8-6-2005. 2. Heard both the sides. 2.1 Shri L.P. Asthana, Advocate, ld. Counsel....

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....ous imports whose value had been adopted, are not of the same grade and quality of the yarn and even the quantities are not comparable. 2.2 Shri R.C. Sankhla, ld. Departmental Representative pleaded that goods imported by the Appellant are similar to the contemporaneous of goods of Chinese origin goods whose value had been adopted, that the goods imported by the appellant are 120Denier/30FIL....

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.... the bill of entry is as under : "120Dn/30FIL Bright Raw White on Cone, A Grade, KV Brand Viscose Rayon Filament Yarn." In the accompanying "certificate of quality", the yarn is mentioned as 'centrifugal' implying that it is made by centrifugal process. The description of the goods of Chinese origin whose value has been adopted is - "continuous spinning Viscose Rayon Filament Yarn 120D/30F A G....