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TMI Blog2017 (6) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/2016 was filed for 13 different models/sizes of Samsung/Sony LED TV panels, country of origin - Thailand, without motherboard, remote, speaker, cable, manual and the declared assessable value was Rs. 58,56,232.50/- and duty declared was Rs. 17,24,134/-. The second bill of entry dated 08/11/2016 was filed for 11 different models/sizes of Samsung/Sony LED TV panels, country of origin - Thailand, without motherboard, remote, speaker, cable, manual and the declared assessable value was Rs. 58,23,942.80/- and duty declared was 17,14,627/- 3. The aforesaid both consignments had been purchased by the said importer from M/s Farfar Shiping Service Limited, Thailand under invoices. Being a first-time importer at ICD Dadri and in the light of DGOV alert circular/letter with regard to suspected undervaluation in import of LED TV parts, the goods under both the bills of entry were examined on 100% basis in the presence of representative of the Customs Broker. The examination report with regard to the first bill of entry no. 7133866, pinpointed following discrepancies: - (i) Samsung/Sony LED TV panels having been found to be totally different models as against the declaration ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertain to Samsung brand LCD panels and (ii) That the models mentioned in the list are of completely build up (CBU) units of Samsung brand television sets, which are not being manufactured/imported by them in recent past. Samsung further opined that imported items were not LCD panels, but were complete television sets, and hence commenting on the import price would not be possible in these cases. M/s Sony India Ltd, vide its letter dated 01 December, 2016 intimated (i) That import of FOB price of Sony LCD panel Model No. KD - 55W800C is USD 341.04. (ii) The table stands are not imported along with LCD panel by them. Further Sony India informed that of FOB import price of import price of TV models 55X85D and 55X70D is 385.11 and 385.11 USD respectively. 6. Since, Samsung India reported that goods were not panels, but CBU of TV, a request was further made by revenue to Samsung India vide letter dated 9 December, 2016 by the Deputy Commissioner to depute the technical team to certify the status of LED TV panels of different models/sizes of Samsung brand, imported by the appellant, as to whether the said LED TV panels of different models/sizes of Samsung brand were LED T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he shipper. There appears no need for declaring the panel to be curved/square/rectangular etc, that the goods under import are in accordance to the declaration, however if any minor discrepancy has been noticed in examination, their bill of entry be assessed according to models found during the process of examination, that the size found during examination in one case is 39.5", whereas declared sizes 40". This type of mismatch will not influence the price of the product and cannot be treated as complete mismatch, though there is no mismatch in the models. The sizes declared in the bills of entry are exactly as per invoice and packing list and the price of the products are comparable with the sizes and brand, that the goods imported are panels and the same have been declared as panels. Curved panels and flat panels are not classifiable in different headings requiring separate declarations, that the single PCB found in one of the panels out of total shipment is test PCB which was used for testing of the panels prior to dispatch of the consignment and is of no commercial value, and is not influencing the declared value in any way, that all the panels are of Thailand country of origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and its specifications, the value of goods identical/similar to the present goods showing the specification nature of the goods were not available. Rule 4 and 5 of the said Rules could not be invoked. Similarly as such goods were not being sold in the open market, Rule 6 and 7 of the said Rules appear to be not invokable. Further, since the goods namely LED panels appear to have been manufactured by one company, other fitted parts/components appeared to manufacture by other manufacturer and then assembled by another company. As such various parties appear to have been involved to bring the goods to its present stage. It was further observed that the value could not also be re-determined under Rule 8 of the said Rules. Accordingly, the learned Commissioner opined that the only option left was to re-determine the value under Rule 9 of the said Rules for which value of panels and other items fitted to the panels was to be added. 11. Therefore, value of panels as found from contemporaneous import data of imports of higher quantity comparable with impugned import was considered. Further, value of additional parts assembled in the said panels as provided by Samsung India an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L (P/O LED TV) Thailand 22,835 13. It is further urged that these kind of LED panels are regularly imported with the stands and only parts which are not available with LED TV panels are mentioned in description, as in their case. For example, it was clearly mentioned in the bill of entry as 40" Samsung LED the panel model number, without motherboard, remote, speaker and cable, manual. This is the normal practice being followed. The importer assessee never intended to mis-declare with respect to description of the goods. Stand is a panel holder, one of the panel accessories, are very small component /part made of plastic to hold the panel to assemble TV and supplied with panel, being accessory and is inclusive in the price. Further, these are not separately bundled or kept in different packing, but are in the same panel packing box hence was not mentioned in the Invoice/Packing List and BL and the same doesn't affect the price of the material in any aspect which is supported by the above referred extract of website zubba.com. So far as the vision of Samsung/Sony obtained by the Revenue is concerned, it was urged that the price quoted by Son ..... X X X X Extracts X X X X X X X X Extracts X X X X
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