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2011 (6) TMI 444 - AT - CustomsDetermination of transaction value - import of ball bearings of KG brand from China - Commissioner of Customs (Imports), Mumbai vide his letter dated 12.12.2005 issued revised guidelines and suggested minimum cut off price of such bearings be reduced to US $ 1.60 per kg - Held that:- Appellate authority has taken into consideration the import of ball bearings from the same country i.e. China by other importers, assessed to duty at the rate of US $ 1.60 per kg. When the large majority of the importers were conforming to such norms, there is no special reason to adopt a lower value for the imports made by the appellant - Decided against the assessee.
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