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2009 (8) TMI 470

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..... ing 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 a .....

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..... ng plants create harsh conditions due to humidity, dust, vibrations, high temperatures....HELIUS ensures maximum efficiency in any of these conditions thanks to hermetically sealed optics, creating a clean room environment and eliminating any need for calibration. He further states the impugned sorting machine is used in a tobacco processing plant but does not do any processing of tobacco. He also states that at the point of export from Belgium the classification of the impugned machinery has been correctly indicated under Heading 84.33 which is also ignored by the adjudicating Commissioner. 3. As regards the valuation, the ld. Advocate shows from the invoice copy that the invoiced terms were DDP Guntur, and hence the adjudicating Commissio .....

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..... ms clearance in Guntur. By no stretch of imagination, the same can be considered to be FOB price. It is expected that the officials of a major Custom House who are particularly dealing with customs valuation should be familiar with INCOTERMS like FOB , CIF DDP etc. 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. 7. In view of the foregoing, we set aside the impugned order and allow the appeal with conseq .....

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