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2016 (9) TMI 1119 - AT - CustomsValuation - loading the assessable value on the basis of other brand of goods - Westride Brand - LingLong Brand - CIF value - whether or not first appellate authority has correctly loaded the assessable value of the Chinese origin tyres? - Held that: - No evidence is available on record that both the above brands of tyres of Chinese origin are having same qualities and market standards in China Identical goods and similar goods are defined in Rule 2 (c) & 2 (e) of the Customs Valuation (Determination of Valuation) Rules, 1988. The decision in the case of M/s. Deekay Exports Vs. Commr. of Customs, Calcutta [1996 (9) TMI 401 - CEGAT, CALCUTTA] has been relied upon where it was held that a quantity of 18 MT of glycerine imported by M/s. Shalimar Paint cannot be held to be contemporary for import of 144 MT of glycerine imported by Appellant Deekay Exports. The case of C.C. New Delhi Vs. D.M. International [2013 (5) TMI 549 - CESTAT NEW DELHI] relied upon where it was held that quality, import of origin, place and time of import are relevant factors and NIDB data cannot be made the basis for enhancement of value. The quantity of tyres imported by the appellant is much more than the quantity imported in the relied upon bill of entry. Further independent Delhi importers have also imported China origin tyres at values lower than the value of relied upon bill of entry. The brand name of the tyres imported by the appellant is Linglong whereas the brand name in the relied upon Bill of Entry is Westride . There is no evidence on record that both these brands of Chinese origin are similar - loading the assessable value on the basis of other brand of goods not justified - appeal allowed - decided in favor of appellant.
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