2010 (4) TMI 939

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. ORDER The Commissioner (Appeals), in the impugned order, has dropped the inclusion of bagging charges in the assessable value on the ground that packing of Di-Ammonium Phosphate (DAP) imported by the respondent is done after the unloading took place. Revenue is in appeal against this decision. 2. Heard both sides. Learned SDR submitted that packing was done before ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied upon the decision of the Tribunal in their own case vide Order No. A/317/WZB/AHD/2009, dated 22-1-09 [2009 (245) E.L.T. 376 (Tri.)] on the same issue for a different importation to submit that the decision of the Commissioner (Appeals) has to be upheld. 4. We have considered the submissions made by both sides. As regards decision of Hon'ble Supreme Court in the case of M/s. Kiran Spinning M....