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2018 (6) TMI 1494 - AT - CustomsValuation of imported goods - Titanium Dioxide Anatase B101 - enhancement of value on the basis of contemporaneous import - Held that:- The Transaction value has been assessed by the lower authority on the ground that contemporaneous import of Chinese Origin Titanium Dioxide Anatase B 101 indicates the proper value. While assessing the value at US $ 1390 PMT he has taken into consideration the country of origin, Quantity of grade - when the revenue has taken the quantity of grade and country of origin into consideration for comparing contemporaneous import and thereafter reached to the conclusion and enhanced the assessable value - appeal dismissed - decided against appellant.
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