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TMI Blog2023 (3) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... ire of Aluminium Alloy and therefore, it certainly cannot be considered as identical or similar goods, viz. Enamelled Aluminum Wire. Also reliance placed by the Ld. ommissioner on NIDB Data relating to import of some Aluminium Magnesium Alloy Wire imported at Nhava Sheva can also not offer a realistic comparison of identical goods as they do not match in terms of the description and quantity. The manufacturers Certificate state that Enamelled Aluminum Wire under import was manufactured out of scrap. In view of the manufacturers certification provided at the time of import and with no claim to doubt the veracity of the said contention, the test results as offered by the CRCL and the Sriram Institute for Industrial Research, New Delhi, the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer s certificates have not been contested by the Department. The contemporaneous evidence cited in support by the Department, are not inconsonance with the description of the goods under import. Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... import was effected from M/s Gaungdong Metal & Minerals Import & Export Group Corporation, China vide Invoice No.2008M6-J 0403 dated 16.08.2008 of Dia 0.15, 0.21, 0.23, 0.25, 0.29 & 0.37 mm under cover of Bill of Entry No.441097 dated 10.11.2008 classifying the goods under Chapter 76052990 as "Enamelled Aluminum Wire", the second shipment was imported from Balaji Exports, Hongkong vide Invoice No.BE-140-08 dated 17.08.2008 said to be manufactured by M/s Hungyang Bronze Company Limited, China & billed to M/s Balaji Exports under cover of Invoice No.HY080723A in respect of said goods of Dia 0.15, 0.23 & 0.27mm classifying the said goods as Enamelled Aluminium Wire as stated hereinabove. 2.4 On the basis of visual examination while the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test report given by the Chemical Examiner, Customs Laboratory, Customs House, Kolkata and dropped the allegation of mis-declaration in the description of the goods. He, however, held that the imported goods were under-valued and rejected the transaction value declared and sought its redetermination in terms of Rule 5 of the Rules of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, based on the stated contemporaneous import vide proforma Invoice No.643 dated 19.08.2008 of M/s Yash Ceramics Private Limited imported from M/s Zhejiang Kaile Metalwork Company Limited describing the imported goods as "Braiding Wire of Al Alloy 0.115 MM". The Ld. Commissioner also sought to determine the value of the imported goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parison pertained to Braiding Wire of Aluminium Alloy. Furthermore, the said comparison was on the basis of a mere proforma invoice and not actual imports made. 4. Heard both sides and considered the rival submissions. 4.1 We find that the impugned orders passed by the ld. Commissioner suffer from legal infirmity inasmuch as the comparison offered based on NIDB Data is with reference to an altogether different product viz. Braiding Wire of Aluminium Alloy and therefore, it certainly cannot be considered as identical or similar goods, viz. Enamelled Aluminum Wire. Also reliance placed by the Ld. Çommissioner on NIDB Data relating to import of some Aluminium Magnesium Alloy Wire imported at Nhava Sheva can also not offer a realistic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uminium Scrap." 4.2 We find that in view of the manufacturers certification provided at the time of import and with no claim to doubt the veracity of the said contention, the test results as offered by the CRCL and the Sriram Institute for Industrial Research, New Delhi, the Department's claim of disputing the description and valuation of the import goods is bereft of any merit. Also the comparisons offered of allegedly similar goods either by way of proforma invoice of NIDB data are also without any merits as they cannot stand legal scrutiny. The Department's contention of taking LME prices as the bench mark price is not on a sound footing in view of the certification from the manufacturers that the import goods were produced out of scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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