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TMI Blog2018 (7) TMI 1881X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant has also pointed out that at para 8.3 of the order-in-original were a table of contemporaneous import with description of goods etc. shows that in respect of HR Coils the lowest value declared was USD 385 PMT and the values declared by the appellant are higher than the said values - the rejection of transaction value and enhancement of the same by the lower authority is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Letter of Credit issued by Oriental Bank of Commerce, Mumbai. The bills of entry filed by the appellant were provisionally assessed by raising three issues namely classification of goods, whether the goods are freely importable or not and whether the value declared was correct or not. The adjudicating authority found that the classification claimed by the appellant under CTH 72253090 is corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing HR Coils and HR Plates as one and the same for the purpose of contemporaneous values. He submitted that both the said goods are different in nature and therefore the values relied upon by the Department for enhancement of the declared values is erroneous and not leally sustainable. It is his further submission that the department also failed to produce any evidence with regard to additional co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the values declared by the appellant are higher than the said values. We agree with the said submission. We also note that the Revenue has failed to establish the payment of any additional consideration over and above the declared transaction value. Having gone through the decisions relied upon by the appellant, we are of the opinion that the said decisions squarely covers the issue before us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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