2005 (12) TMI 470

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..... sultant, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The Revenue is in appeal. The Respondents are regular importers and exporters of knitted/woven fabrics. They imported five consignments of polyester knitted fabrics (polyester lining fabrics) from Taiwan, through ICD, Dashrath, Vadodara as under : BE No Date Quantity Declared Value 065 23-2-1999 54981 yards US$ 0.836/ .....

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..... f values were not identical goods as the width and weight of the fabrics were different thus they cannot be considered to be identical. It was also submitted that identical/similar goods were being imported by various importers at equal or lesser price than those declared on the said BEs and comparative statements were submitted. 3. The Commissioner (Appeals), appreciating the merits of the .....

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..... issioner (Appeals) was required to be set aside. 5. After hearing both sides and considering the matter, it is found- (a) that there is no allegation/observation of any special circumstances envisaged under of the Customs Valuation Rules, 1988 and therefore the transaction value has to be accepted and reliance on the decision of Eicher Tractor, 2000 (122) E.L.T. 321 (S.C.) is well placed by .....

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