G.A. Brahma Deva, Member (J)

1. Appeal Nos. C/1236/89-A ant C/2047/89-A are filed by M/s. Sawhney Export House (P) Ltd., New Delhi and Appeal No. C/1264/89-A is filed by M/s. Sawhney Brothers, New Delhi. Since these are connected matters and issues involved are common, they are clubbed together and are being disposed of by this common order.

2. The appellants imported 'Hooks and Loops' and 'Self Adhesive Tape' in appeal Nos. 1236 and 2047 and appeal No. 1264 refers to importation of hooks and loops only. The appellants imported hooks and loops from Taiwan. The value declared in the invoice for 25 mm hook and loop was at US $ 0.195 per twice metre. 70,400 T.M. vide Bill of Entry No. 106434 dated 26-11-1988, 80,000 T.M. against Bill of Entry No. 10341 dated 30-3-1988 and 80,000 T.M. against Bill of Entry No. 106721 dated 19-12-1988 when respectively imported by the appellants. The appellants also imported Self Adhesive Tapes about 21800 pieces at the rate of US $ 0.395 per piece as per invoice. The Additional Collector has enhanced the value of hooks and loops for 25 mm size from the declared value of US $ 0.195 per pair metre to US $ 0.25 and in respect of 38 mm size from US $ 0