K.L. Rekhi, Member (T)

1. In this appeal, the main dispute is on the true value of the second hand granite block cutting machine imported by the appellants. Incidental to that is the question whether the import licence tendered by the appellants had adequate value to cover the import of the machine. In the appeal before us the appellants have claimed the benefit of the lower rate of customs duty for project imports under Heading 84.66 of the Tariff also. We find that the show cause notice issued by the lower authority proposed to deny this benefit. The appellants made their submissions before the adjudicating authority but the said authority, the Additional Collector, has recorded no finding on the admissibility or otherwise of the project import rate in his impugned order. This Tribunal cannot take up this matter direct. The appellants will have to obtain a separate order from the Additional Collector first on the question of project import rate. The Additional Collector, on being approached by the appellants, should pass such order as early as possible.

2. The facts regarding the valuation dispute before us, in brief, are as follows. The appellants are an exporter of granite b