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TMI Blog2017 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authority is correct? - Held that: - It is admitted by the appellant itself that the goods is reject of refined naphthalene, therefore even though it is reject but it is of refined naphthalene therefore the nature of the goods will not get altered due to the rejection, therefore it cannot be treated as crude naphthalene. The analysis report made it very clear that it is 97.35 % purity therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-04 for clearance of Crude naphthalene at declared price of US$ 550/ PMT(CIF). As per the lower authority the price was low compared to the contemporaneous import, hence the same was enhanced by $ 25. During examination, the said goods were found to be refined naphthalene and the value of the same is approximately, $ 100 to $ 125 more than the crude naphthalene. As per the appellant, the said g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was declared correctly and being reject material the price of $ 550 is correct and cannot be compared with the refined naphthalene therefore the value was enhanced arbitrarily, which was not correct. He placed reliance of following judgments: (a) Talwar Bros.(P) Ltd Vs. Collector of Customs[1995(42) ELT 323(Tri.)] (b) Karendra Kumar Co. Vs. S.D. Shahapurkar[1989(42) ELT 381 (Bom)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alysis report made it very clear that it is 97.35 % purity therefore it cannot be said that it is crude naphthalene. In this facts, it is very clear that appellant has mis-declared the goods as crude naphthalene whereas the goods is refined naphthalene. Obviously the value of refined naphthalene is higher than the crude naphthalene, therefore the enhancement of the value was correctly done by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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