TMI Blog2010 (4) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... hanism cover under heading 33.03 of Custom Tariff Act, 1975. scents, spray with mounts under head for spray covered under heading 96.16.10. Factual position admitted by appellant under section 108 of Act. View taken by authorities below on classification issue is sustainable. On the issue of valuation the matter is remand back. - C/366/2002 - A/104/2010-WZB/C-II/CSTB - Dated:- 15-4-2010 - S/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was in the range of Rs. 1,600/- to Rs. 2,700/-. All the goods were classified in the bill of entry under SH 3303.00. It appears from the records that, after collecting the necessary information from the importer, the Deputy Commissioner of Customs assessed the goods to duty by classifying them under CTH 9616.10 and loading their value under Rule 8(1) of the Customs Valuation Rules, 1988 by 160% in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in containers with a spray mechanism attached thereto. On going through the rival entries of the Customs tariff schedule, we find that perfumes and toilet waters were covered under heading 33.03 while scent sprays and similar toilet sprays were covered under heading 96.16. The latter heading also covered mounts and heads for scent sprays and similar toilet sprays. It would, therefore, appear tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods under CTH 9616.10. 4. However, with regard to the valuation of the goods, we have not found cogent reasons in the impugned order for loading the value of the goods to the extent of 160%/100%. The lower appellate authority merely stated thus: "since the valuation of the impugned goods cannot be ascertained under Rule 5 to Rule 7 of Customs Valuation Rule 1980, the ascertained value so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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