TaxTMI 
TaxTMI 
2004 (10) TMI 251
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....le Electronics, Hong Kong, and imported under Bill of Entry dated 3-1-2001 and subsequent Bill of Entry, under Rule 10A of the Customs Valuation (Determination of Prices of Imported Goods) Rules, 1988. (b) Fixed the value of imported tiles under Rule 8 of the Customs Valuation Rules as under :- (i) Tiles of 500 mm x 500 mm size - US $ 8.10 per Sq. Mtr CIF. (ii) Tiles of 600 mm x 600 mm size - US $ 10.20 per Sq. Mtr CIF. (iii) Tiles of 800 mm x 800 mm size - US $ 18.90 per Sq. Mtr. CIF (iv) Tiles of size 600 mm x 600 mm import....
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....e goods. The subsequent consignments were also assessed provisionally by enhancement of the assessable value to US $ 10 per Sq. Mtr. This consignment consisted of tiles 500 mm x 500 mm size and 800 mm x 800 mm size, in addition to tiles of 600 mm x 600 mm size. The importers filed Writ Petition before the Hon'ble Mumbai High Court for directions to the Commissioner of Customs, Nhava Sheva for removal of the goods after finalising the Bill of Entry dated 26-9-2001 at the value declared by them. The Court directed the Customs authorities to adjudicate the case after issue of show cause notice. The case was adjudicated by the order dated 10-11-2001, by which the Commissioner directed provisional assessment at US $ 10 per Sq. Mtr. CIF. Pending ....
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....hey could not produce the manufacturer's invoice/price list; that packages containing the tiles bore the name and address of the appellant's company whereas there was no such reference in their purchase order and tile series numbers were mentioned in local invoices raised by the appellants on their local customers, subsequent to October, 2001 although in their invoices and packing list prior to October, 2001, no such number was mentioned. The importer did not furnish catalogue of the manufacturer. The DRI obtained the catalogue from which it was observed that the manufacturer was manufacturing different types of tiles. The invoices produced by the appellants indicated uniform price for each series irrespective of grade of the tiles, while t....
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....iate their claim that the declared value was correct consists of (a) certificate from the manufacturer of tiles certifying that the sale value of 600 mm x 600 mm sized tiles was 30 RMB per piece (Chinese currency) one piece is = 0.36 Sq. Mtr. Thus one Sq. Mtr cost is 36.11 RMB taking the exchange rate as 8.2 RMB equals one US $, the rate of one Sq. Mtr. of tiles of this size will be 4.4 US $. (The appellants declared the price 6.78 US $) For 500 mm x 500 mm sized tiles the manufacturer has certified that price per piece 7 RMB. One piece is 0.25 Sq. Mtr and thus the value of one Sq. Mtr is 28 RMB. Taking the exchange rate as above, the rate of one Sq. Mtr. of tiles of this size is 3.5 US $ (while the appellants declared 5.60 US $), (b) Comme....
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....ng anti-dumping duty on tiles imported from China. We also note that there is no actual incidence of import of goods at a lesser value, which has been brought on record during investigation. Inquiries conducted by independent persons for value of tiles with manufactures in China shows that the value was lesser than that at which tiles were imported by the appellants. Regarding the order placed with the M/s. Keda Group (Hong Kong) for 600 x 600 mm sized tiles @ US $ 3.73 per piece, the appellants, contention that this price was not correct and amendment in the order was carried out vide purchase order amendment dated 5-8-2001 amending the price to US $ 3.725 is tenable. 7. The contention of the appellants that the Customs Valuation Rules,....