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TMI Blog2017 (12) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 16.05.2017 of Commissioner of Customs (Appeals), Airport, New Delhi. The appellant filed a bill of entry on 5.3.2015 for clearance of portable power banks imported from China. The unit price declared was US$7. The Assessing Authorities entertained a view that the goods are not valued correctly and accordingly, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the data reproduced in para 3 of the original order does not reveal that the goods are comparable with the imported goods. The only parameter taken by the assessing authority is the capacity of the power bank as 10000 MAH. There are other specifications in a power bank, which will affect the value. In any case, the power bank supplied by the same supplier varies widely. Further, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the power banks of different types though manufactured and supplied by the same person have different features, which will affect their value. This cannot be disputed. Again, the capacity of power bank alone is not the determining feature of the value. There are other parameters, which are to be compared. The Original Authority did not examine the comparability of similar goods in various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. - 2016 (338) ELT 44 (Madras). 7. In view of the above discussion and analysis, we find that the impugned order is not legally sustainable. Accordingly, the same is set aside and the matter is remanded back to the Original Authority for re-assessment after following the provisions of Valuation Rules strictly. The observations made above are to be kept in mind while deciding the valuation as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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