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2009 (8) TMI 470 - AT - CustomsTobacco sorting machine- classification- valuation- the dispute involved in this case relates to the issue of classification of the impugned goods as well as valuation of the same. The impugned goods were imported temporarily for testing purpose and subsequently the same has been sent back to Belgium. As regards the issue of classification, the department has classified the impugned machinery under sub-heading 8478.10 as tobacco processing machine while the appellants have claimed classification of the impugned import under Heading 84.33 as sorting machine as the same does not do any processing but sorting. Held that- we find that the impugned machinery is a sorting machine and appellant is correct. As regards the valuation, the ld. Advocate shows from the invoice copy that the invoiced terms were DDP Guntur, and hence the adjudicating Commissioner is wrong in assuming the same to be FOB price and adding ocean freight and ocean insurance to the declared value. Held that- In fact, the appellants would have been within their right to claim assessment at a lower price since deriving the CIF price from the invoice value on DDP basis would require deductions towards cost incurred in India subsequent to import. However, since no such claim for deduction has been made by the appellants, we accept the claim of the appellants for assessment at the declared price. Thus, set aside the impugned order and allow the appeal with consequential relief to the appellants.
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