P.K. Kapoor, Member (T)

1. This is an appeal against the order passed by the Collector of Customs (Appeals), Madras. Briefly stated the facts of the case are that the appellants filed 3 Bills of Entry dated 9-12-1991 for the clearance of "Optical glass raw sheets for making lenses" falling under Heading 7003.19 of CTA. On the basis of the declared unit price of U.S. $ 1.50 per kg. the total value of the goods worked out to Rs. 5,70,989/-. The appellants were served with a show cause notice stating that in view of the contents of the quotation given by the supplier and the telex dated 25-8-1991 and also the imports of "Optical glass raw sheets S-10" noticed at the rate of U.S. $ 1.80 per kg. the goods appeared to have been imported at a special discounted price which was not available to all buyers. The show cause notice alleged that the specially discounted price at which the goods had been invoiced could not be deemed as the normal price in the course of international trade. On these grounds and in terms of the provisions of Rule 9(l)(e) it was stated that the declared price was not acceptable as the transaction value in terms of Rule 4 of the Customs Valuation (Determination