2007 (9) TMI 164

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..... this appeal against the order passed by the Commissioner (Appeals).  The appellants made import of Self Adhesive Plastic Sheeting with paper lining in rolls at the rate of US $ 450 PMT.  On the basis of import made by other importers, the revenue enhanced the value to US $ 750 PMT.  The adjudicating authority assessed the goods at enhanced value. The Commissioner (Appeals) upheld th .....

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..... t the appellants made import of goods which are declared as Self adhesive plastic sheeting of paper lining with rolls.  The bills of entry and invoices relied upon by the revenue contains the description of goods as plastic sheets of various sizes.  In these circumstances, as the revenue relied upon the imports which are not same or of similar goods, therefore, the enhancement of rates o .....

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