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TMI Blog2017 (10) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be accepted as such, as no evidence put forth by the revenue to prove that both impugned goods are one and the same - appeal dismissed - decided against Revenue. - C/526/2009 - Final Order No.42284/2017 - Dated:- 5-10-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri K. Veerabhadra Reddy, JC (AR) For the Appellant Shri M. Karthikeyan, Advocate For the Respondent ORDER Per Bench The facts of the case are that the respondent filed Bill of Entry dt. 03.12.2007 for import of goods declared as Zinc Ash with 65% Zinc content, Lead less than 1.25% and Cadmium less than 0.1% . The said goods needed a licence for import which was submitted by the respondent. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So also, NIDB value that is to be proposed is for provisional assessment. 4. The issue that arises for consideration is whether there are sufficient grounds for rejecting the declared value as well as adopting the value indicated in the NIDB data. The Commissioner (Appeals) in the impugned order at para 4.1 has discussed the relevant point which is reproduced as under : 4.1 With respect to Valuation :- It is observed that the respondents imported zinc ash intended for manufacture of agriculture grade zinc sulphate of Thailand origin and declared the value as ₹ 7.64 per kg whereas the revenue fixed the value at ₹ 40.6212 per kg. based on the zinc ash imported at Nhava Sheva port of UAE origin under Bill of Entry Mo.950716 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 15.10.07 at Nhava Sheva port has been assessed provisional only and the value adopted by the department based on the said import at Nhava Sheva port cannot be accepted as such, as no evidence put forth by the revenue to prove that both impugned goods are one and the same. Further it is seen from the NIDB data base furnished by the revenue that on page 3, the value fixed by NIDB data base for zinc ash in with min 65% zinc content leadless that 1.25 and cadmium less that 0.1% intended for MNF of agriculture grade zinc sulphate imported at INTUTI Custom House vide Bill of Entry No.424967, dated 12.03. 07. is only ₹ 7.64722/kg is more applicable in this case. 5. Further, in several cases the courts have held that NIDB data is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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