2008 (8) TMI 891

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.... for the Appellant. Shri V.P.C. Rao, Authorised Representative (SDR), for the Respondent. ORDER The issue in all these four appeals is common and hence they are taken up together for disposal as per law. The appellants had imported Second Hand machinery in terms of the chart given below : Sl. No. Name of the appellants Goods imported 1. M/s. New Copier Syndicate 96 Nos. ....

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....market. They have stated that no under hand billing has been done and no money has flowed separately in the coffers of the appellant other than the Transaction Value. It is the submission of the appellants that the Apex Court, in the case of Tolin Rubbers Pvt. Ltd. v. CC, Cochin - 2004 (163) E.L.T. 289(S.C.) has upheld the assessee's contention to adopt the Transaction Value. The said view has bee....

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....3. The learned SDR opposes the prayer and submitted that the department had obtained the Chartered Engineer's Certificate, which had estimated the value of the goods and based on the said Certificate, the valuation has been adopted. Therefore, the department's adopting the value as per the Certificate given by the Chartered Engineer, should be accepted. 4. We have carefully considered....