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2011 (4) TMI 271 - AT - CustomsDemand - Classification - Notification No.26/2000 dated 1.3.2000 - concessional rate of duty - All these documents relate to the month of March 2003, i.e., after the period of dispute and are intended to show that remelted copper ingots were imported by the appellant from the Sri Lankan exporter at US$ 1550 PMT after the period of dispute also - it is pointed out that the average value of copper scrap imported by M/s. Sri Chirag Pvt. Ltd. is less than 65% of the average value of the remelted copper ingots imported from them by the appellant - it is necessary that all the documents produced by the appellant along with the two miscellaneous applications be received and admitted as evidence - It is open to the appellant to produce all the original documents before the Commissioner and establish that the country of origin in this case was correctly determined in accordance with the Determination of Origin Rules - Appeal is allowed by way of remand
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