2013 (10) TMI 1104

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....he ld. AR for the appellant Revenue.None present for the Respondent. 2. Revenue filed this appeal against the impugned order whereby the ld. Commissioner (Appeals) has set aside the lower adjudicating authority's order. 3. Briefly stated facts of the case are that the respondent imported one set of used Noritsu Minilab system consisting of one Printer Processor Model QSS 2211V and one Film Proce....

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....ed machine was introduced in the year 1996.Therefore, the year of manufacture cannot be 1995 as claimed by the respondent and it is clear from the documents retrieved from the respondent's Delhi office that the model was introduced in the year 1996. 5. We have carefully considered the submissions and perused the records.The value in this case has been loaded on the basis that on physical appearan....