2005 (2) TMI 214

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..... his is a Revenue appeal against the impugned order in Appeal No. M. Cus. 1007/94, dated 29-8-1994 passed by the Collector of Customs & Central Excise (Appeals), Madras allowing "Industrial rebate" for valuation purposes. It has been contended on behalf of the Revenue that the invoice showed a lower price than the price indicated in the purchase order and that the importers have got ' industrial qu .....

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..... e sides, and perusal of the case records, we find that the invoice itself indicated a lower price and even clarification from the suppliers dated 18-3-1993 has been received before the date of import and the issue of invoice dated 5-4-1993. As such, this is not a case of any claim in the reduction of value subsequent to the importation. Moreover, in the letter dated 26-5-1993, the suppliers have c .....

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