kind used in kitchen") mandates application of DGOV
furniture valuation guidelines.
4. None appeared on behalf of the Respondent-
importer at the time ... Customs Valuation Rules, 2007. Classification and valuation
are distinct exercises governed by separate statutory
provisions. Even if the goods fall under Chapter 94, valuation
must
kind used in kitchen") mandates application of DGOV
furniture valuation guidelines.
4. None appeared on behalf of the Respondent-
importer at the time ... Customs Valuation Rules, 2007. Classification and valuation
are distinct exercises governed by separate statutory
provisions. Even if the goods fall under Chapter 94, valuation
must
basic raw materials. It is well known amongst the trade that the valuation of bearings is done as per the respective price list ... imported subject to minimum floor price on weight basis as per Valuation Guideline No.1 dated 06/02/2008 issued by Directorate General of Valuation
expert examination by local Chartered Engineer for its proper valuation
in terms of the guidelines prescribed by the Central Board of Excise &
Customs (CBEC ... being done by the Docks staff shall continue.
9. The aforesaid guidelines regarding valuation of second-hand Machinery
as contained in foregoing paragraphs
expert examination by local Chartered Engineer for its proper valuation
in terms of the guidelines prescribed by the Central Board of Excise &
Customs (CBEC ... being done by the Docks staff shall continue.
9. The aforesaid guidelines regarding valuation of second-hand Machinery
as contained in foregoing paragraphs
expert examination by local Chartered Engineer for its proper valuation
in terms of the guidelines prescribed by the Central Board of Excise &
Customs (CBEC ... being done by the Docks staff shall continue.
9. The aforesaid guidelines regarding valuation of second-hand Machinery
as contained in foregoing paragraphs
expert examination by local Chartered Engineer for its proper valuation
in terms of the guidelines prescribed by the Central Board of Excise &
Customs (CBEC ... being done by the Docks staff shall continue.
9. The aforesaid guidelines regarding valuation of second-hand Machinery
as contained in foregoing paragraphs
expert examination by local Chartered Engineer for its proper valuation
in terms of the guidelines prescribed by the Central Board of Excise &
Customs (CBEC ... being done by the Docks staff shall continue.
9. The aforesaid guidelines regarding valuation of second-hand Machinery
as contained in foregoing paragraphs
amount. It
appears that the AA has erred to interpret the
valuation guidelines issued vide Board Circular
No. 18/2008 dated 10.11.2008 which also ... cited at para 7.3.3.2 of the impugned O- I-
O. The said guidelines clearly state that-
"the transaction value, that
valuation
assessment in all Customs formations, based on a study conducted by the
Directorate General of Valuation, CBEC, Mumbai vide valuation Guideline no.
2/2008 ... Customs who would have an expertise to
identify over valuation or under valuation of goods. The relevant portion of
the said judgement is extracted below
