TMI Blog2005 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of paints. It is jointly owned by M/s Becker Industrifarg A.B. Sweden and Rajdoot Paints Ltd. 2. The issue raised in this appeal is the valuation of 18 inputs imported by the appellant from M/s. Beker Industrifarg A.B., Sweden for the manufacture of paints. Out of the 18 items, three items, being Sl. No. 4, 5 and 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenges the same in the present appeal. 3. The challenge to the valuation is on two counts. The first contention is that in terms of Rule 4(3)(a) of Customs Valuation Rules, transaction value is required to be accepted provided it satisfies the criterion laid down in the Rule. The other contention is that, even upon a finding that the requirement of Rule 4(3)(a) has not been satisfied, it is imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit. Specific reference is being made to the chart placed before the Commissioner in this regard. The grievance is that a specific requirement under the law has not been considered at all by the lower authority. 5. The learned DR would submit that in the circumstances of the case, the order passed is required to be upheld inasmuch as transactions in the 15 goods were in the same circumstances an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter should go back to the original authority for a fresh consideration of the appellant s contentions on valuation. Therefore, we set aside the impugned order and remand the case to the original authority for a fresh decision on merits. 8. In view of recurring nature of the dispute and since the assessments are of 2000, it is further directed that the original authority shall take up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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