2016 (10) TMI 1004

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....suf, AR JUDGEMENT Per : Ashok K. Arya 1. M/s. KSE Ltd. is in appeal against the Commissioner (A) s orders No.427 & 528 of 2006, both dated 27.11.2006. 2. The matter pertains to the enhancement of value of the item Copra Expeller Cake where values of US$ 145 and US$ 142 per MT have been enhanced to US$ 158 per MT. The Revenue cites the main reason for enhancement of the value as the contempora....

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....h as oil content, appearance, colour, powder content, FFA, moisture etc. Further it was pointed out that when CEC is imported in gunny bags, the unit price is lower than those imported in containers (Tuticorin Port). (v) The appellant produced the following documents in support of the transaction value declared by them: a. The contract executed between the appellant ndt he importer. b. Invoi....

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.... Eicher Tractors Ltd. vs. CC, Mumbai: 2000 (122) E.L.T. 321 (S.C.) and CESTAT Bangalore s decision in the case of Global Industries vs. CC, Cochin: 2011 (272) E.L.T. 724 (Tri.-Bang.). 4. Revenue has been represented by the learned AR, Shri Mohammed Yousuf, who reiterated the findings given by the lower Revenue authorities. 5. We have carefully considered the facts of the case, the submissions of....