TMI Blog2023 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the imported goods cannot be considered as prepared for use in structures and therefore falls out of the scope of heading 7610. Valuation of imported goods - rejection of declared value - Enhancement of value of imported goods - HELD THAT:- The Commissioner has rightly held that there are no reasons to reject the price declared by the respondents. There is merit in the contention of the respondent that the earlier assessment does not preclude them from protesting the enhancement of value on the same lines for subsequent imports. It is also found that in the present matter there are no reasons recorded by the revenue for rejection of transaction value before taking the exercise of revaluation and enhancement of transaction value. In the case of MODERN MANUFACTURERS VERSUS COMMISSIONER OF CUS., NEW DELHI [ 2018 (1) TMI 1472 - CESTAT NEW DELHI] the Tribunal held that enhancement of value of imported goods based on NIDB data and circular issued by DGOV without rejecting declared value under Rule 12 of Customs Valuation Rules, 2007 is not proper. Redetermination of value based on NIDB data and DGOV circular is not sustainable. In the present case, no exercise of rejecting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. China. Previously, similar goods imported by the importer under Bill of Entry No. 00495 dated 20.12.2007 was assessed as per the valuation data sourced from Directorate of Valuation site and goods were cleared by the importer after paying duty as per loaded value i.e @ US $ 4.40/Sq. Mtr. For Aluminum Plate (Composite) 3MM thickness, Grade -3, @ US $ 6.00/ Sq. Mtr. For 4 MM thickness, Grade 3 and @ US $ 6.50/Sq. Mtr for 4MM thickness, Grade 2. 3. In view of above a show cause notice dtd. 27.07.2008 was issued to the respondent proposing to classify the product, Aluminum Plates (Composite and both side coated) of different thickness under CTH 3920 99 99 or under CTH 7610 90 90 for the purpose of assessment and further to load the value as per Customs Valuation (Determination of Value of Imported Goods), Rules, 2007. The Deputy Commissioner, Customs, ICD Valvada vide Order In-Original No. 06/07-08 dated 07.03.2008 held that the subject goods of different thickness merits classification under CTH 7610 9090 of the Customs Tariff Act and assessed accordingly under Rule 4 of the Customs Valuation Rules, 2007 and the total duty amounting to Rs. 30,94,237/- is to be paid by the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Fillers of inorganic substance. The produce is composite material having both side aluminum and polyethylene between two sheets and known as Aluminum Composite panels/ plates in trade parlance. Therefore, they are plates/ sheet or strips and hence cannot be classifiable under CTH 76.06 4.2 He further submits that although explanation of CTH 73.08 may not have a direct relevance with the description of the imported goods in this case, applying explanation to CTH 76.10 would give sufficient indication as to the meaning of expression and term prepared used in Chapter Heading 76.10. In the present case, it has not been alleged or established that at the time of filing of Bill of Entry. The imported aluminum plates (Composite both side coated) were prepared in the manner above so as to include them either as structures or as parts of structures covered under Chapter heading 76.10 of the Customs Tariff. On other hand, chapter heading 76.06 covers Aluminium Plates , sheets and strips of the thickness exceeding 0.2 mm. The imported goods have been declared by the importer as Aluminum plates and was held by the adjudicating authority in the order to be Aluminium Plates of thickness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Valuation Rules by keeping the price at the level of the identical goods imported under BE No. 495 dated 20.12.2007, it would not be correct to hold that the enhancement of value of the goods in OIO was not is accordance with Customs Valuation Rules, 2007. The relied upon case law is not squarely applicable in the instant case. 6. Shri. Prashant Patankar, Learned Consultant for the respondent supported the impugned order. He placed reliance on the following judgments. CC(Import), Chennai Vs. ICP India Pvt. Ltd. 2019(370)ELT 740 (Tri. Chennai) Aludecor Lamination Pvt. Ltd. 2022 (66)GSTL 245 (A.A.R- GST-Mah.) Laxmi Colour lab vs. CC 1992 (62) ELT 613 (Tribunal) Sushil Kumar Kayan Vs. Assistant Commissioner of Customs 1993 (68) ELT 337 (Cal.) Dunlop India Ltd. and Madaras Rubber Factory Ltd. Vs. Union of India -1983(13)ELT 1566 (S.C.) CC, Mumbai Vs. D.J. Orgochem Ltd. 2008(226)ELT 9(SC) Eicher Tractors Ltd. Vs. CC, Mumbai -2000(122)ELT 321(SC) SaiImpex Vs CC 1992 (62) ELT 616 (Tribunal) 7. We have considered the submissions made by both sides. The primary dispute covered in the present matter pertain to classification of the imported good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76109010 --- Structures 76109020 --- Parts of structures, not elsewhere specified 76109030 --- Aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 76109090 --- Parts It is seen that Heading 7610 covers Aluminium structures and its parts. 8. In view of above tariff entry it is clear that parts of structures illustrated in the tariff heading 7610 includes bridge and bridge sections, towers, lattice masts, roof, roofing frameworks, door, windows and their frames and thresholds for doors, balustrades, pillars and columns. The list includes in said tariff entry includes only the structural elements and not the material used in making such structural elements. Further parts of structures as the aluminium plates, rod, profiles tubes and the like fall under the tariff heading 7610 only if prepared for use in structures . In the present matter neither the show cause notice nor impugned order-in-original indicate that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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