1999 (2) TMI 234

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....nt Co. (hereinafter referred to as the appellants) have filed this appeal against the Order-in-Original No. S/26-416/97 2BI, dated 17-6-1997 passed by the Assistant Commissioner of Customs, enhancing the value of the subject goods from CIF US $ 645.05 PMT to CIF US $ 765.01 PMT after allowing 15% variation from the Platt's price list for the relevant period. 2. Briefly stated the facts invol....

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....xamined on first check basis and sample was drawn for test by the Dy. C.C./I.I.T. The test report which is not in dispute establishes that the goods viz. ABS 20% Glass filled Regrind was re-processed confirming the description of the goods mentioned in the bill of entry. Discarding the evidences produced and relying on the prime material as per Platt's price list, the value of the goods were taken....

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.... same cannot be compared with prime material shown in the Platt's list. In support they have already submitted the contract of the prices of the scrap material indicated in the magazine which was discarded by the lower authority. 4. The impugned order and the submissions have been considered by me carefully. The Order-in-Original admits that the goods are not of prime quality but are re-proc....