2004 (7) TMI 147

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....ort of photocopiers. The appellants declared the imported consignments as "old and used main frame assembly for photocopier". Individual parts and their prices were also separately given in the invoice filed along with the Bill of Entry. In the impugned order, the Commissioner held that the goods under import were actually photocopier in unfinished condition in terms of Rule 2(a) of General Rules ....

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....d against the appellant. He also pointed out that the Commissioner has relied on an earlier expert opinion given by M/s. Superintendence Company of India. It is the ld. Counsel's submission that the Commissioner could not have relied upon the report of M/s. Superintendence Company of India, inasmuch as the Hon'ble High Court had specifically directed that the opinion be taken from M/s. Mulyankan C....

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.... and circumstances, we are of the view that the declarations made in the Bill of Entry remained confirmed by expert opinion and there is no reason to take a view contrary to the declaration made. The impugned orders are clearly unsustainable on the issue of classification and valuation. It is ordered that the consignments be assessed as parts on the values declared i.e. the transaction value. Howe....