TMI Blog2002 (9) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and components from their collaborators M/s. Mitsubishi Motors Corporation, Japan for manufacture of light motor vehicles. The goods were assessed provisionally by accepting 2.5% extra duty deposit as per the Special Valuation Branch order. Loading was fixed at 0.25% and Bills of Entry were assessed finally and the appellants became entitled to refund of an amount of ₹ 22,57,188/-. The cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hero Honda Motors Ltd. v. Commissioner of Customs, New Delhi (2000 (126) (ELT) 1014 (Tribunal)), G.K.N. Invel Transmissions Ltd. v. Commissioner of Customs, New Delhi (2001 (137) ELT 527 (Tri. Del.)) and Commissioner of Customs, IDC, New Delhi v. Korin India Ltd. (2000 (141) ELT 360 (Tri. Del)). The Tribunal has held that the ratio of the Apex Court judgment in Mafatlal Industries v. Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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