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2005 (8) TMI 275

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....985/99-Mum - A/8/2005-WZB/C-I/(C. B. )<br>Central Excise<br>Valuation (Customs)<br>Ms. Jyoti Balasundaram, Vice-President and Shri S.S. Sekhon, Member (T) [Order per : Jyoti Balasundram, Vice-Preside....

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....plier's shelves for quite sometime and they were manufactured in the year 1995 and 1996. Therefore, the goods have rightly been considered to be stock lot by the Commissioner of Customs (Appeals), who....

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