2014 (11) TMI 193 - AT - Customs

Valuation of goods - Enhancement in value - Import of two consignments of cooker hoods of various models in SKD condition and carbon filters - Held that - There is a finding of fact by the Commissioner (Appeals) in the impugned order that the respondents are registered with the Central Excise department and also paying Central Excise duty on cooker hoods manufactured by them out of SKD kits. There is a finding by the adjudicating authority also that the respondents are also selling the parts of kits in SKD condition in the same packing. This finding of fact is not challenged by the Revenue in the present appeal as the respondents are paying Central Excise duty after manufacturing the cooker hoods out of SKD kits, therefore we find no infirmity in the impugned order - Decided against Revenue.

Summary

The Revenue appealed against an order regarding the value of imported cooker hoods in SKD condition. The Commissioner (Appeals) set aside the adjudication order, noting that the respondents pay Central Excise duty on cooker hoods made from SKD kits. The Revenue did not challenge this fact, so the appeal was dismissed.