2000 (4) TMI 76

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....s appeal against the order-in-appeal dated 2-9-1998 passed by the Commissioner of Customs (Appeals). 2. Brief facts of the case are that the appellants made an import of telephones Model WT 3990, LS 825 and LS 827 and filed three bills of entries declaring the assessable value of the telephones. The revenue did not agree with the assessable value declared by the appellants and the assessable valu....

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.... and submits that the appeal filed by the revenue was dismissed by the Hon'ble Supreme Court reported in 1997 (90) E.L.T. A183. 4. In respect of import made by M/s. Monotron Investment and Trading (P) Ltd., ld. Counsel submits that the model imported in this case was different from the model, in question, which was imported by the appellants. He submits that M/s. Monotron Investment & Trading (P)....

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....the value of cordless telephone Model LS 825 and LS 827 on the basis of quotations of M/s. Wanon Industries Ltd. The Hon'ble Tribunal in the case of Laxmi Colour Lab. (supra) held that the assessable value of the imported goods cannot be enhanced on the basis of mere quotations. The appeal filed by the revenue, against this decision, is dismissed by the Hon'ble Supreme Court reported in 1997 (90) ....