TMI Blog2017 (9) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has imported parts and accessories of calculators in SKD condition. Since the imported goods were not complete calculators, levy of anti dumping duty is not justified - Held that: - it is not in dispute that the calculators will become functional only by addition of a few more components such as Diode and connecting wire, etc. Even if the imported parts and accessories make up 98% of the calculator we are of the view that the imported goods cannot be considered as calculators imported from China. Consequently, the non functional calculators cannot be levied to anti dumping duty in terms of the notification - levy of ADD set aside. Valuation - Enhancement of value of the imported goods - case of appellant is that market enquiry ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that goods imported were unbranded and generic in nature. It was noticed during examination that the list of imported goods did not fully tally both in respect of description as well as total quantity in respect of many items declared in the Bill of Entry. Further, it was noticed that the goods declared as incomplete calculators were in fact complete calculators in semi knock down condition (SKD). From the components imported, complete calculator can be easily assembled by the addition of a few missing components viz. Diode number 103, connecting wire and solar panel with battery. Authorities were also of the view that the value of imported goods was mis-declared. 4. Investigations were carried out into the value of imported goods. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above background, we have heard Shri S.N. Panda, Advocate for the appellant and Shri R.K. Manjhi, DR for the respondent. 7. The impugned order has been challenged mainly on the following grounds: i) The appellant has imported parts and accessories of calculators in SKD condition. Since the imported goods were not complete calculators, levy of anti dumping duty is not justified. ii) Enhancement of value of the imported goods has also been challenged with the argument that market enquiry has been conducted by the customs authorities behind the back of the importer since relevant documents were not supplied to them. 8. The Ld. Advocate explained the grounds and also relied upon some case laws. 9. The Ld. DR supported the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of US$ 1.22 per piece on electronic calculators imported from China. When the goods were examined, it was found that various parts and accessories of calculators have been imported which can be easily assembled to make calculators. However, it is not in dispute that the calculators will become functional only by addition of a few more components such as Diode and connecting wire, etc. Even if the imported parts and accessories make up 98% of the calculator we are of the view that the imported goods cannot be considered as calculators imported from China. Consequently, the non functional calculators cannot be levied to anti dumping duty in terms of the notification (supra). Accordingly, the levy of anti dumping duty in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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