2002 (1) TMI 141

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....r (T)]. - By these appeals, the appellants have assailed the impugned order dated 20th July, 2001 passed by Commissioner of Customs (Appeals) confirming the order of the adjudicating authority on valuation of the impugned goods. 2. The facts of the case in brief are that the appellants are operating in Falta Export Processing Zone. They were importing goods as input for manufacture of fin....

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....efore the Commissioner of Customs (Appeals), the Commissioner of Customs (Appeals) upheld the order and hence the present appeals before us. 3. Arguing the case for the appellants, Shri B.N. Chattopadhyay, ld. Consultant, submits that the appellant is working in Export Processing Zone. He had imported plastic waste and scrap. He submits that in case some of the items imported do not confi....