9911796707
TMI Blog2018 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the basis of Valuation Rules and DRI alerts cannot be relied upon - Revenue has not produced any evidence to show that in NIBD data, the value has been declared @ US$ 1.60 per kg for ball bearing imported from China. In fact, the authorities below relied on the assessment of enhancement value and the same cannot be relied to enhance the value of imported goods. The value of imported goods ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (Import) Mumbai's Circular No. S/26/757/1997 VA dated 12.12.2005 which is having guidelines for valuation of Chinese origin ball bearings of unpopular brand and value required be enhanced @ US$1.60 per kg. It was also held that various consignments of ball bearing has been assessed @ US$ 1.60 per kg, therefore, the said goods are to be assessed at the enhancement of rate. Initially, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Pvt. Ltd. Vide final order No. 71665/2018 dated 25.06.2018 and prayed that the impugned orders are to be set aside. 4. On the other hand, the Ld. AR reiterated the finding of the impugned order. He relied on the decision of this Tribunal in the case of Singal Bearing co. reported in 2013 (293) ELT 284 (Tri. Del.) and appellant's own case reported in 2011 (273) ELT 271 (Tri. Del.). 5. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not produced any evidence to show that in NIBD data, the value has been declared @ US$ 1.60 per kg for ball bearing imported from China. In fact, the authorities below relied on the assessment of enhancement value and the same cannot be relied to enhance the value of imported goods, therefore, relying on the decision of Sedna Impex India Pvt. Ltd. (Supra) and in the case of M/s Sanjivani Non Ferr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
