2017 (4) TMI 257

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. 489/2005/MCH/JC/VB/05, dated 10-10-2005. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2005, we take up the appeal for disposal. 3. Heard the learned departmental representative and perused the records. 4. We find that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of the value. The adjudicating authority as well as the first appellate authority have held that these parts and components which are imported cannot be assessed as a complete unit, assessed the same as parts and components. Revenue is not in appeal against such an order passed by both the lower authorities. 6. As regards the misdeclaration of the value, we find that the first appellate au....