TMI Blog2015 (3) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... international Trade Centre (UNCTAD/WTO) Market Brief 2006 regarding market of clove in European Union wherein it is clearly stated that in the EU the most popular quality is CG-3 quality from Madagascar and Zanzibar. Obviously, the adjudicating authority has mis-guided himself into believing that there was no CG-3 grade cloves and so the appellants tried to hoodwink Revenue. It is also seen that the re-assessment has been done only on the ground of adopting the value of identical goods sold for export to India and imported at or about the same time as the goods being valued. In this regard, it is useful to refer to the definition of “identical goods” given in Rule 2(d) of the said Valuation Rules in terms of which one of the conditions for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with interest was confirmed. The appellants had imported cloves describing them as Cloves FAQ Grade CG-3 (origin as Madagascar as per contract No. KT/USPK/CLV/MAD/21/04, dated 1-3-2005 for 25 MTS) and declared value of USD 2000 PMT CIF. The primary adjudicating authority held that no grade or quality has been mentioned in the contract and no prudent person will enter into a contract for supply of considerable quantity of goods without knowing its quality and that surprisingly invoice indicates grade which does not exist anywhere and further that so far as the grade CG-3 is concerned the same is neither available in Spice Board prices nor in prices circulated by the Directorate of Valuation/NIDB data and thus the primary adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same time the impugned imports were made by the appellant. In the instant case, though the appellant imported cloves of FAQ quality of Madagascar origin but the adjudicating authority had loaded the value of these goods based on the contemporaneous imports of cloves of Zanzibar origin because the international price of cloves of Madagascar/Zanzibar/ Comoros/Indonesia origin, as prevalent at that relevant time, was the same as per the weekly bulletin of spices market, relied upon in the impugned Order-in-Original. As regards the observation of the primary adjudicating authority that there is no grade called CG-3 for cloves and that the grade has been mentioned to hoodwink to Revenue, we find that the appellants produced international ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to the same goods and the same time and quantity and quality in order to reject the transaction value. Thus, the reassessment under Rule 5 of the said Valuation Rules based on the value of cloves of different country of origin cannot be upheld. 5. The ld. AR relied on the judgment of Radhey Shyam Ratanlal v. CC (Adjudication), Mumbai - 2009 (238) E.L.T. 14 (S.C.), to advance the proposition that country of origin is not relevant for the purpose of determining the value. In that case the appellants claimed a transaction value but that value could not be supported by production of original contract or the invoice relating to procurement of cloves and even the exact country of origin of cloves was unknown. Thus, the facts of tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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