2017 (10) TMI 1071

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....ent: Shri. A. Cletus, ADC (AR) ORDER Per: Bench The appellant filed two bills of entry No.7885846 and 8768639 for clearance of goods described as under at the price declared against each. The Proper Officer of Customs enhanced the value of the goods imported. The declared value and the details of enhancement is as under:- Bill of entry No./Date Description Declared value Value....

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.... accepted the declared transaction value of different grades of the product imported. On 18.4.2017 the appellant counsel had furnished compilation of such invoices / Bills of Entry and copies were given to Revenue to verify. As per request of Revenue the matter was adjourned to 25.4.2017. On this day Learned AR Shri. Paneerselvam submitted that department has asked for a report and the same is awa....

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....at though goods are of same description they have different chemical properties and used for different purposes. They also form part of different batch numbers. The appellant has also produced the certificate of analysis explaining the difference in chemical characteristics of the product imported and having different use. 5. The Learned Counsel has furnished details to show that in respect of ....