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TMI Blog2017 (11) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... erence of US$ 1.40 cannot be accepted and since goods are identical, applying Rule 5 of the Valuation Rules reassessed the same at unit price of US$ 14.63 - rejection of transaction value adequate and proper reason has to be adduced by the assessing officer. Considering that the imported goods are electronic items and price variation is in the range is only about 10%, there is no justification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Heading 84733030 as other mounted printed circuit boards under the main Heading Parts and accessories suitable for use solely or principally with machines of Heading 8469 to 8472 , whereas the Revenue entertained a view that the impugned goods are to be classified under Heading 85299090 as others under the main heading Parts suitable for use solely or principally with apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned items are nothing but plug and play devices which require to be connected to the computer monitor to make it operational. From the technical literature recorded in the impugned order as well as submissions made by ld. counsel, it is clear that the impugned goods cannot perform with a TV monitor. In other words, the items are solely usable with computer monitor. It can work even without th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted circuit boards . The present impugned goods are not mounted printed circuit boards. They are actually External VGA Box and not simple circuit boards. However, the main heading 8473 is suitably correct. 4. Regarding the valuation of the imported goods, we note that the impugned order records that appellant themselves imported similar items through Nhava Sheva three months before the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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