2001 (11) TMI 143

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.... - Appellant absent despite notice. We have heard the Departmental Representative. 2. The issues involved in these appeals are common. These are, whether the drawer locks and goods described as aluminium diamond level imported by Biva Enterprises and drawer locks and door closing machines imported by G.B. Enterprises, required an import licence, they being consumer goods, and whether the value ....

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....rom the total subjectiveness of this claim, the case is squarely covered by the judgment of the Supreme Court in Eicher Tractors Ltd. v. CCE - 2000 (122) E.L.T. 321 (S.C.) = 2000 (93) ECR 579 expressing the view that unless any of the exceptions contained in the proviso under sub-rule (2) of Rule 4 apply, the transaction value has to be accepted. We therefore allow the appellants claim for assessm....