CESTAT CHENNAI M/S. SAI EXPORTS VERSUS COMMISSIONER OF CUSTOMS, (IMPORT) , CHENNAI Valuation of imported goods - knitted fabric (100% knitted polyester) - knitted fabric (97% Rayon and 3% Spandex) - enhancement of value based on contemporaneous NIDB data - Held that:- It is well settled that NIDB data cannot be used to enhance the value of imported goods in number of decisions - reliance placed in the case of M/S. SARDA ENERGY AND MINERALS LTD. VERSUS CCE, RAIPUR [2017 (9) TMI 1142 - CESTAT NEW DELHI]
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