Assessable value of grinding wheels

Custom Officer is charging import duty on assessable value at Rs.120/Kg for the grinding wheels and cut off wheels i have imported from China. After Negotiating by my agent custom officer agreed upon Rs.103/Kg. Can you guide me on what basis this price is decided. Even my declared value of import is actual.

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PLEASE ATTACHED THE SCAN COPY OF INVOICE SO THAT AFTER EXAMINE ASK YOU.

 

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