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2013 (10) TMI 412 - AT - CustomsAssessable Value – import of Watch Batteries - mis-declaration of classification - Power to enhance value as per the provision of Rule 9 of the Valuation Rules - Exemption of Additional Duty of Customs - Held that:- t there is no dispute about description and the result of the examination conducted in presence of the representative of the importer. The non-declaration of the brand and the specification of the goods does have impact on the valuation of the goods under import. In respect of batteries the country of origin was declared by the importer as 'Made in China' whereas on examination the batteries were found to be made in Japan and as such there was a mis -declaration in respect of country of origin of the batteries. Appellant submitted that the batteries were purchased in stock lot. No evidence has been submitted by the importer in support of his contention that the transaction in respect of the batteries was a stock lot transaction. Number of batteries imported by the appellant is 1 ,25,933 dozen and value of these batteries was declared by the importer as 0.06 USD per dozen (Rs.0.226 per piece). On the basis of NIDB data available with the department in respect of batteries of Japan origin, the department loaded its value to Rs.4 per piece. The lower authorities have applied the NIDB data after taking the lowest value of identical or similar goods found during the relevant period. No infirmity in respect of applying NIDB data to the batteries imported by the appellant - Decided against the assessee by majority decision.
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