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2023 (4) TMI 354 - CESTAT AHMEDABADClassification of the imported goods - Aluminium Composite Plates of various thickness - to be classified under heading 76061190 or under Heading 76109090? - rejection of declared value - enhancement of declared value based on NIDB data - HELD THAT:- Heading 7610 covers Aluminium structures and its parts - parts of structures illustrated in the tariff heading 7610 includes bridge and bridge –sections, towers, lattice masts, roof, roofing frameworks, door, windows and their frames and thresholds for doors, balustrades, pillars and columns. The list includes in said tariff entry includes only the structural elements and not the material used in making such structural elements. Further ‘parts of structures’ as the aluminium plates, rod, profiles tubes and the like fall under the tariff heading 7610 only if ‘prepared for use in structures’. In the present matter neither the show cause notice nor impugned order-in-original indicate that the imported ‘Aluminium Composite Plate’ was prepared in any manner for use in structures. Therefore Ld. Commissioner (Appeals) in the present matter correctly held that the imported goods cannot be considered as ‘prepared for use in structures’ and therefore falls out of the scope of heading 7610. Valuation of imported goods - rejection of declared value - Enhancement of value of imported goods - HELD THAT:- The Commissioner has rightly held that there are no reasons to reject the price declared by the respondents. There is merit in the contention of the respondent that the earlier assessment does not preclude them from protesting the enhancement of value on the same lines for subsequent imports. It is also found that in the present matter there are no reasons recorded by the revenue for rejection of transaction value before taking the exercise of revaluation and enhancement of transaction value. In the case of MODERN MANUFACTURERS VERSUS COMMISSIONER OF CUS., NEW DELHI [2018 (1) TMI 1472 - CESTAT NEW DELHI] the Tribunal held that enhancement of value of imported goods based on NIDB data and circular issued by DGOV without rejecting declared value under Rule 12 of Customs Valuation Rules, 2007 is not proper. Redetermination of value based on NIDB data and DGOV circular is not sustainable. In the present case, no exercise of rejecting the declared value under Rule 12 and process of applying Valuation Rules sequentially were followed. Therefore, the value declared by the respondent has to be accepted. There are no reason to interfere with the impugned order and the same is sustained - appeal dismissed - decided against Revenue.
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