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2002 (9) TMI 886
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.... J. 1. The appellants herein imported through Kandla Port, CKD kits and components from their collaborators M/s. Mitsubishi Motors Corporation, Japan for manufacture of light motor vehicles. The goods were assessed provisionally by accepting 2.5% extra duty deposit as per the Special Valuation Branch order. Loading was fixed at 0.25% and Bills of Entry were assessed finally and the appellants b....
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.... the appellants by a series of decision of the Tribunal such as Hero Honda Motors Ltd. v. Commissioner of Customs, New Delhi (2000 (126) (ELT) 1014 (Tribunal)), G.K.N. Invel Transmissions Ltd. v. Commissioner of Customs, New Delhi (2001 (137) ELT 527 (Tri. Del.)) and Commissioner of Customs, IDC, New Delhi v. Korin India Ltd. (2000 (141) ELT 360 (Tri. Del)). The Tribunal has held that the ratio of....