TMI Blog2019 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... of base oil and the price on the basis of NIDB data applied is for not more than 500 MTs. It is also observed that the lower authority have not gone into the quality parameter of the goods imported by the appellant and the goods involved in the contemporaneous bill of entry, therefore, due to the higher quantity imported by the appellant, the NIDB data of meagre quantity cannot be applied. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 PMT as per NIDB data. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that the contemporaneous bill of entry relied upon by the Revenue is of 500 Mts whereas the appellant has imported 4000 Mts, therefore, the contemporaneous price of said quantity cannot be applied. He further submits that the appellant have submitted the quality parameters to the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He also placed reliance on the following judgments: Punjab Processors P Ltd-2003 (157) ELT 625 (SC) S C Shah Co (India)-2004 (178) ELT 904 (Tri-MUM) Rajkumar Knitting Mills P Ltd-1998 (98) ELT 292 (SC) South India Televi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 13. A reading of Rule 5 makes it clear that in applying the said rule the transaction value of identical goods in sale at the same time and in a sale at the same commercial level and in substantially the same quantity should be taken. As pointed out earlier the quantity imported by the appellants and the quantity imported under the invoices cannot be said to be substantially the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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