ORDER : The issue is as to whether the value of condenser imported by the respondent is $4 per pipe as declared by the respondent- assessee or it is to be taken at $45.6 per piece which was declared by the Revenue. The Tribunal has recorded the findings that goods in question imported were of China in original whereas the Department wanted to compare the same with the goods imported from Japan for the purpose of claiming the aforesaid value. On that ground, the Tribunal rejected the case of the Revenue and further recorded that since no other evidence is produced by the Revenue to arrive at the transaction value, the value as declared by the assessee-respondent is accepted. These are mere findings of fact and no question of law arises for consideration. 2. The appeals are, accordingly, dismissed.