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TMI Blog2008 (10) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : S.S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the enhanced value of the imported goods. 2. The respondents made import of "Fully drawn yarn 75 Deniers/72F" and declared the value @ 0.71 USD/kg. Revenue relied upon NIDB data available in respect of raw material and import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom such FDY has to be stopped every time when the quantity of roll finished whereas in Even grade there is no stoppage in between and also there are no wastages. (v) The 100% down payment was being made and therefore discount was given. (vi) No agent was involved and there was no commission. (vi) If the appellant did not lift the agreed quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from such yarn has to stopped every time at end of roll whereas in case of even grade yarn this will not happen. In these circumstances as the contract is for 300 tonnes and the data produced by the revenue for comparison was in respect of small quantity imported by other importers compared to the quantity under dispute, in these circumstances we find no merit in the appeal. Appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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