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2014 (1) TMI 426 - AT - CustomsDuty demand - Import of aluminium dross - Liability for Additional Duty of Customs equal to Excise duty - Held that:- value was enhanced on the basis of a circular which is in respect of copper dross and copper residues and after taking into consideration that the dross contains 50% of the aluminium. The Revenue is not relying upon any other import made by other importers for the same goods during the same period. The Commissioner (Appeals) also noted the fact that there was no reason given by the Adjudicating Authority for enhancement of the value. Further we find that the cost for extracting aluminium from dross cannot be equated with the cost of copper from copper dross and that circular cannot be blindly applied. In these circumstances we find no reason to reject the transaction value as declared by the appellants in the Bill of Entry in view of the decisions of Hon’ble Supreme Court in the case of Eicher Tractors reported [2000 (11) TMI 139 - SUPREME COURT OF INDIA] - Decided against Revenue.
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