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TMI Blog2018 (4) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the same specifications, the enhancement in value cannot be made in their case. In the instant case, the invoices is based on specification of the tips. Therefore, the DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different specifications imported by the respondent Appeal dismissed - decided against Revenue. - Customs Appeal No. 107/11 - FO/7581 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round, we heard Shri Sri S. Guha and Sri K.K. Sanyal, Counsels for the parties. 4. After hearing both the parties and on perusal of the case records, it appears that the declared value of the goods is based on the unit price per tip mentioned in the invoice and there are different price for different types of tips. Thus the enhancement in value cannot be made which would be on weight basis. Unl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Tribunal as reported in 1996 (84) ELT A47 (SC). 7. In the light of the above discussion and considering the facts and circumstances of the case, we do not find any reason to interfere with the same order and the same is sustained. 8. In the result appeal filed by the Department is dismissed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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