2002 (7) TMI 697

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal is as regards the assessable value of 'Maxam brand soaps' imported by the appellants from China. The appellants filed home consumption bill of entry declaring value of the said soaps as US $ 3.36 CIF per carton. The said value, so declared by the appellants was enhanced by the Customs authorities to US .....

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..... uty Commissioner, the same manufacturer has reduced his price considerably. As such we find that the revenue's case stands on a better footing. 3. We also note that apart from the above invoice issued by the manufacturer, the Deputy Commissioner has also referred other bill of entries dated 26-9-2001 and 5-9-2001 showing the price of 'maxam' brand soap as US $ 5.00 per carton. These bill of .....

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