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TMI Blog2014 (3) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... edly, the tube lights imported by the appellants are of blue colour but the colour description as per the catalogue relied upon by the Revenue is of actinic but the tube lights imported by the appellants are not actinic, in the absence of any evidence on record. As no samples were drawn by the Revenue to examine whether the tube lights imported by appellants and having ultra violet radiations and not test was conducted to ascertain this fact, the description of TL-20W/05 SLV cannot be relied blindly. To reject transaction value declared by the appellants, Revenue is duty bound to first ascertain the fact that goods imported by the appellants are similar to the goods imported by M/s. Ved International and to ascertain this fact, some tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nternational. It was learnt that, on the basis of Bill of Entry No. 3151 dated 25.10.2004, it was found that M/s. Ved International imported TL 20 W/05 SLV special which were sold @ Rs. 142/- per unit. 3. The catalogue of said items was asked and same was supplied. It was found that the goods imported by M/s. Ved International are similar to the goods imported by the appellant, therefore, the assessment of imported goods were made by enhancing the declared value and the impugned order was passed. Aggrieved from the same, the appellant is before us. 4. The ld. Counsel for the appellants submits that the Revenue made enquiry from M/s. Ved International Ltd. regarding TL20W/05 but the catalog supplied by M/s Ved International of TL 20 W/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 is only an indicator of colour not of ultra violets. Therefore, the same has been taken through the price list of M/s. Phillips India Ltd. and which describes that there is one item having description as TL-20W/05. Hence, the appellant cannot take the defence that their tube lights imported are plain one and not having ultra violet radiations. 7. Heard both sides in detail and considered their submissions. 8. It is a case where the tube lights imported by the appellants are 20 Wt. x 2 ft. of blur colour. The description of the goods shown by the appellant is as per the invoice issued by the supplier. During the course of investigation the Revenue has relied on the catalogue supplied by M/s Ved. International with regard to the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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