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2013 (12) TMI 524 - CESTAT NEW DELHIValuation of electric motor imported by the applicant from China - Motor imported by the applicant was of 'Y' series whereas the price of EG and Y2 service stands adopted by the Commissioner - Held that:- entire case of Revenue is mainly based upon the NIDB data and Chartered Engineer expert opinion. As regards NIDB data, it stands held in various decision that the same cannot be adopted as the sole basis for enhancing the value and the evidence of contemporaneous imports is required. The contemporaneous import should also be in respect of the same type of goods, matching in all respects and even a minor difference in the imported goods and the contemporaneous imports would make the contemporaneous evidence as ineffective. We also note that there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. As such, at this prima facie stage, we are of the view that the appellant has been able to make a good case in its favour so as to allow both the stay petitions unconditionally - Stay granted.
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