2015 (11) TMI 1458

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....nd Dr. I.P. Lal, Member(Technical) For the Petitioner : Shri A.Baheti, C.A. For the Respondent : Shri S.K.Naskar, AC(AR) ORDER Per Dr. I.P. Lal. 1. Instant appeal is filed against the order-in-Appeal dated 19.2.2007 passed by Commissioner of Customs(Appeals), Kolkata. 2. Briefly stated the facts of the case are that the appellant filed bill of entry No.112658 dated 26.10.2004 for....

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....isions of Customs Valuation Rules 1988. The adjudicating authority again rejected the declared value under Rule 10(A) of CVR 1988 and re-determined the value under Rule 6 read with Rule 8 of the CVR 1988 on the basis of contemporary import by the same supplier at Japanese Yen 5462.40 per kg. Being aggrieved the appellant preferred the appeal before the Commissioner(Appeals). The ld.Commissioner....

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.... covers only the zinc metal and therefore the benefit of the same cannot be extended in the instant case, as the metal in question is Palladium and not zinc. He submits that the wording of the Notification cannot be stretched to give the benefit to an item which is not covered under the said Notification. He relied upon the Hon'ble Apex Court's judgement in the case of Mohan Diaries reported in 20....

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....f zinc concentrate out of India and sufficient evidence exists to establish that zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India, on the import of such zinc metal the duty shall be leviable as if the value of the said metal were equal to the aggregate of (a) labour charges (b) cost of materials (other t....