INDIAN POTASH LTD. Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) 1 Appeals Nos. C/633 to 636/2006 are against The order of Commissioner (Appeals) Nos. 25 to 28/2006, dt. 13 -3 -2006 and the basic dispute involved in these four cases is inclusion of stevedoring charges in the assessable value of the fertilizers imported by the appellant and the issue has been decided in favour of the appellant by C.B.E.C. Circular No. 80/2002, dt. 29 -11 -2002 issued in File F.No. 467/20/2000 - Cus. V.

(2.) HEARD both sides.

(3.) THE relevant facts, in brief, in respect of Appeals Nos. C/633 to 636/2006 are as follows :