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TMI Blog2018 (3) TMI 2029X X X X Extracts X X X X X X X X Extracts X X X X ..... ules regarding Tinplate Defective/Secondary Misprinted Sheets/Uncoated Coils - HELD THAT:- From the record, it also appears that the assessing officer has rejected the transaction value without any valid reasons and without new procedure as per Section 14 and Valuation Rules especially, there is nothing on record that the appellant has imported the secondary items but the value was considered for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the (COD) and Misc. applications. Misc. applications are allowed. 2. Heard Shri S.N. Mitra, Authorised Representative appearing for the Department and none appeared for the respondents. 3. From the record, it appears according to the Department that the respondents have violated the import rules regarding Tinplate Defective/Secondary Misprinted Sheets/Uncoated Coils which were reass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing any evidence. ii) Rule 3 of the valuation rules provides that subject to rule 12, assessable value of goods shall be transaction value adjusted in terms of Rule 10. iii) Unless the price actually paid falls within the exceptions in Rule 3 (2), the goods are to be assessed on the transaction value. iv) It is settled law that unless there is additional consideration involved or any of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on the decision in case of K.D. Exports reported in 2008 (227) ELT 494. viii) Against the order of Commissioner (Appeals) in case of M/s. Artex Textiles Pvt. Ltd. the tribunals vide order No. A/1382- 1390/13/CSTB/C-1 rejected the appeal of the department. In view of the above submissions and by considering the totality of the facts, we agree with the findings of the Commissioner (Appeals) who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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