Harish Chander, Member (J)

1. M/s. Janta Traders, 59/67, Mirza Street, Bombay-400 003, have filed an appeal being aggrieved from Order No. 418/1982, dated 23rd September, 1982 passed by the Central Board of Excise and Customs, New Delhi.

2 Briefly the facts of the case are that M/s. Janta Traders had imported five consignments of YKK Brand Zip Fasteners from Hongkong in 121 cases. M/s. Azad Shipping Agency, CHA No. 11/234, presented Bills of Entry IGM No. 1629 and Item Nos. 107 to 111 for clearance of the aforesaid consignments. The appellant had presented invoice Nos. 1928/81 to 1932/81, all dated 11-10-1981 issued by Japan Trading Company, Hongkong, the shippers of the consignments. The invoices show the description of the goods as "YKK Brand Plastic Zippers, Size No. 5" and country of origin as Hongkong. The invoices showed that the price charged varied according to the size of the material and there was in all 24 different sizes. The invoices further showed that shippers had shown separate unit price for each size. The total declared CIF value for the five consignments was Rs. 4,49,011/- The appellants had also filed five separate certificates of origin in respect of the fiv