TMI Blog2006 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... only model tallying with one of the 4 models imported, only 10 sets were imported. Therefore the NIDB date does not establish that the contemporaneous import was of similar goods imported from China - the evidence on record is not sufficient to discard the transaction value, which is therefore required to be accepted - appeal allowed. - C/324/2006 - A/432/2006-WZB/C.S.T.B - Dated:- 8-5-2006 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar model of same tonnage and same country of origin. It was proposed to increase the value for model No. KFR-51 GW to Rs. 9,100/- CIF, for model KFR 61-GW to Rs. 13,325/- CIF, for model K-66 GW to Rs 14,000/- CIF and for Model ASW-24 to Rs. 14,000/- CIF per piece. A quantity discount of 10% was proposed and thereafter the values for the models were enhanced to Rs. 8190/-, Rs. 11,993/-, Rs. 12, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arable in quality. Further the level of import is not comparable, as in respect of Model KFR-51 GW which is the only model tallying with one of the 4 models imported, only 10 sets were imported. Therefore the NIDB date does not establish that the contemporaneous import was of similar goods imported from China. This being so, Rule 6 of the Customs Valuation Rules, which provides that subject to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eous evidence to show that the invoice value is not the correct value. Since the NIDB data does not establish whether the data was of similar goods and since there is also vast difference in level of import, the invoice value is required to be accepted in the light of the Tribunal s order in the case of Commissioner of Customs, New Delhi v. Modern Overseas - [2005 (184) E.L.T. 65 (Tri. - Del.)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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