Assessee applied CUP method to benchmark said transaction of import.  TPO rejected CUP method and proceeded to determine ALP of assessee’s transaction using Berry Ratio for reason that assessee was not just a trader and there was also value added service by assessee and, further, 50 per cent of materials such as battery and other related materials were purchased by assessee from domestic market and other independent enterprises.  Tribunal upheld that Berry ratio was MAM. On appeal the Court held that   since Tribunal had not given its own reasons for upholding order of TPO for accepting berry ratio as MAM and rejecting CUP method adopted by assessee, order of Tribunal was set aside and; matter was to be remanded back to Tribunal for fresh adjudication.