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Commr. of Central Excise, Goa Versus Bhagyanagar Metals Limited

2015 (11) TMI 324 - SUPREME COURT

Valuation of goods - Under valuation - whether the value of the software was to be included while arriving at the transaction value of the cellular phones and for the purpose of payment of duty - Held that:- When these proceedings were pending, certain other information came to the notice of the Department on the basis of which further Show Cause Notices were issued by different Commissionerates. - One of the pieces of evidence which came to the notice of the Department was that as far as foreig .....

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two appeals by the assessees are preferred. - evidence which has surfaced later on and relied upon by the Department in other Show Cause Notices shall be considered as common evidence in all these cases. - Impugned order is set aside - Matter remanded back to larger bench of the tribunal. - Civil Appeal No. 5007 OF 2007 With Civil Appeal Nos. 6718-6720 OF 2008 & Civil Appeal Nos. 6722-6724 OF 2008 - Dated:- 15-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. A. .....

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how Cause Notices were issued. The issue pertains to under valuation of the cellular telephones which were imported by the two assessees herein. These cellular phones were operated under the CDMA technology. The assessees had sought to clear the goods by classifying them under Custom Tariff Heading 8525.20.17 though there was a dispute in this behalf also. The same was ultimately resolved by court in favour of the assessees. Along with the cellular phones, the assessees had also imported CD-ROMs .....

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Show Cause Notices were issued for inclusion of the value of the software. As mentioned above, in these Show Cause Notices, the Department has also sought to change the classification of the goods. While the issue about classification was decided by this Court, insofar as the second issue of inclusion of value of software was concerned, the same was remitted back to the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') for fresh consideration. After .....

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