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TMI Blog2013 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Amresh Jain, learned DR for appellant and none appeared for the respondents. 3. The dispute involved in the present appeal relates to assessable value of the imported mix ball bearing of China origin by the respondents. As the assessing authority did not agree with the assessable value declared by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, felt reasonable and fair. Wherever price list/NIDB data is not available or, even if available, is less than the cut off price, it is proposed to adopt the minimum cut off price for assessment of all imports of ball bearings from China at 1.60 US$ per kg". 5. Thus the Commissioner (Appeals) failed to appreciate the contents of the letter and has misinterpreted the directions contained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered in reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (Appeals) has relied upon va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). Mere reference to Commissioner Mumbai guidelines to enhance the value of ball bearings, without first assessing the quality of the goods is not justified. It stands accepted that the ball bearings were mix and not of uniform sizes. As such, Revenue's appeal has no merits.
9. In view of the above. Revenue's appeal is rejected.
(Order dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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