JUDGMENT

Santosh Hegde, J.-These appeals are preferred by the Commissioner of Customs, Chennai, against an order made by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras (the Tribunal). The short question that arises for our consideration in these cases are whether the Tribunal was justified in allowing duty credit at a rate claimed by the respondent under the Passbook Scheme in regard to the import of Vitamin Mixes in favour of the respondent by reversing the order of the Assistant Commissioner of Customs, Chennai dated 5.2.1998 and accepting the order of the Commissioner of Appeals?

2. The Assistant Commissioner of Customs by his order dated 5.2.1998 held that the value accepted by the Department at US $ 8.2 per kg. for Vitamin Mix imported for the purpose of passbook credit against the exports made of prawns and fish products is correct, hence, he rejected the claim of the respondent for fixing the said value at US $ 36 per kg. In an appeal filed by the respondent herein, the Commissioner of Customs (Appeals), Chennai, by his order dated 15.4.1998 allowed the same, setting aside the order of the Assistant Commissioner and held that the claim f