TaxTMI 
TaxTMI 
2008 (4) TMI 42
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....ty? 4. Briefly, the facts are as under: Respondent - importer imported 1485 MT of goods declaring them as "Polyethylene Wide Specs" @ US $ 410 PMT against 13 Bill of Entries. The department had some doubts about the genuineness of the value declared by the importer. They asked the respondent to produce manufacturer's invoice for which the importer expressed their inability to produce the same. At this stage, it may be noted that we are concerned with the period February, 1996 to April, 1996. At the relevant time respondent was a State Government owned Corporation. The Custom Officers drew 4 samples from different containers and forwarded the same to CIPET at Ahmedabad for testing the samples. The query raised by the department with th....
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....EE X 34 MFI : 2.4 - 4.12 DENSITY : 0.927 - 0.960  ....
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....nbsp; Technical Department ....
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....; Venezuela." 6. It is important to note that the Test Reports submitted by CIPET [at page 35] show the comparative test values in terms of Melt Flow Index and Density. The Test Certificate indicates that samples drawn from each container separately give a wide range of test values in terms of two factors, namely, Melt Flow Index and Density. For example, in the Test Report No. 686(a) dated 30^th July, 1996 the Melt Flow Index has a Test Value of 3.4 whereas in the Test Report No. 686(b) for the same factor the Te....