TMI Blog2017 (12) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... the sole ground that there were certain imports of similar goods with this value. Neither the basis of NIDB data with full description and specifications of comparable goods were made available to the appellant nor the NIDB data was examined in full for the relevant period. Admittedly, against certain selected entries the data were taken by the Original Authority and summarily applied for enhance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... US$7. The Assessing Authorities entertained a view that the goods are not valued correctly and accordingly, proceeded to re-determine the value in terms of Customs Valuation Rules, 2007. Relying on certain details available from NIDB, the goods were re-assessed at Rs.US$10 per piece. Accordingly, the differential duty of ₹ 4,52,873/- was confirmed. On appeal vide the impugned order, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll affect the value. In any case, the power bank supplied by the same supplier varies widely. Further, the appellants are eligible for exemption under notification no.1/11 for CV duty in terms of decision of the Hon ble Supreme Court in SRF Ltd. 2015 (318) ELT 607 (SC). 3. Ld.AR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her parameters, which are to be compared. The Original Authority did not examine the comparability of similar goods in various parameters and also level of transaction before proceeding to enhance the assessable value. We note that the impugned order further records that the Original Authority has taken middle of the range of lowest and highest prices referred to by the appellant. We do not find a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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