(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Customs, Ahmedabad ________________ Appellant
v.
Jai Industries ______________________________________ Respondent
Civil Appeals No. 225 of 2007† with No. 226 of 2007, decided on September 4, 2015
The Order of the court was delivered by
Order
1. Indubitably, the goods in question imported by the assessee were of Chinese origin. However, the price declared by the assessee was not accepted and the adjudicating authority compared the same with the price which was prevailing in respect of these goods in Germany, Italy and USA and ultimately relied upon the price in Italy. The Customs, Excise and Service Tax Appellate Tribunal has, in the circumstances, rightly held1 that the goods manufactured and coming from China were not comparable with the similar goods in Italy and were not covered by the definition of “identical goods” or “similar goods”.
2. We, thus, do not find any merit in these appeals, which are, accordingly, dismissed.
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† On appeal from 2006 (193) ELT 218 (Tri.-Mum); See also 2010 (260) ELT A84 (SC)
1 Jai Industries v. Commr. of Customs, (2006) 193 ELT 218 (Tri)
