2008 (10) TMI 523

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..... Manish Mohan, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants imported 'Rough Blank'. The transaction values of US $ 0.3 per dozen pair of 'Rough Blank' 55 mm & 60 mm and US $ 0.18 per dozen pair for 'Rough Blank' 28 mm (Flint Button Glasses for corrective spectacles) have been rejected by the authorities below who have loaded the value to US $ 1 per .....

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..... mports must be at the same commercial level before they are relied upon. Since the imports as shown in the NIDB data cannot be said to be at the same commercial level as the imports by the appellants, the enhancement of value cannot be sustained. 3. We, therefore, set aside the loading and accept the declared value, set aside the impugned order and allow the appeal. (Pronounced in Court)

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