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TMI Blog2018 (11) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... t of similar goods applies only to the goods which are comparable in terms of their features, volume, quality and other properties - Since the goods were defective and, admittedly, a mixed lot of different sizes and length, there is no infirmity in the order of the Commissioner (A) - appeal dismissed - decided against Revenue. - C/548/2008-DB - Final Oder No. 20587/2018 - Dated:- 17-4-2018 - Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged at appropriate rates by denying the benefit of exemption Notification No. 21/2002-Cus. The basis for enhancement of value was that there were imports of similar items by other importers. Aggrieved from the above order of the adjudicating authority, the appellant-importer filed an appeal before the Commissioner (A) who upheld the order relating to denial of exemption Notification but held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent sizes and length . While we accept Department s contention that there was misdeclaration of goods, we find force in the Learned Commissioner (A) finding that there is no fixed standard of defect and the defective goods cannot be compared with similar goods because the nature of defect or second is variable. The enhancement of value has been done on the basis of assessed value of imports of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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