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TMI Blog2017 (10) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the value declared which is Rs. 7.64 per kg appeared to be low when compared with contemporaneous import of similar / like goods based on the NIDB data. Show cause notice was issued alleging above and after adjudication, original authority dropped the proceedings holding that there is no ground to discard the value declared. Department filed appeal against the said order and vide the order impugned order, the Commissioner (Appeals) also upheld the same. Hence this appeal. 2. On behalf of the department, Ld. A.R Shri Veerabhadra Reddy, reiterated the grounds of appeal. He submits that the unit price of zinc ash consignments cleared at various ports and recorded in the NIDB data base was found to be ranging between Rs. 40 to 90 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered to be low. Whereas, it is seen from the record that the zinc ash imported at Nhava Sheva port is Zinc ash 65-68/Zn non metallic and the value declared is a provisional one. It is to be decided whether the Zinc ash imported by the respondents and the Zinc ash imported at Nhava Sheva port of UAE origin under Bill of Entry Mo.950716, dated 15.10.07 are one and the same. It is seen that the zinc ash imported by the respondents have minimum 65% zinc content free from metallic and intended for manufacture of agriculture grade zinc sulphate. The chemical test by the department also confirmed that the sample is in the form of pale brown coloured coarse powder composed of oxide of zinc, other metallic oxides, metallic salts and silicious mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue was discussed in the case of Dee Kay Exports Vs CC New Delhi - 2012 (885) ELT 109 (Tri.-Del.). The relevant portion of the above Tribunal's decision is reproduced below : "18. We are of the view that the prices for zinc skimming imported from USA cannot be applied for prices of such goods or zinc ash imported from other countries. The argument that these goods do not have any characteristics which contributes to differential value depending on the country of origin cannot be accepted for the reason that the value of these goods depends on the percentage of zinc contents in this material. Revenue has not adduced any evidence to show that the zinc contents in consignments received from different countries were the same. Basically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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