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2011 (8) TMI 932 - AT - CustomsMis-declaration - Classification - appellants have contended that these codes like seal, score, gray are different names by ISRI and if the goods are not, seal they would fall under any other grade. Inasmuch as, all the grades are freely importable and attract the same rate of duty, no intention can be attributed to the appellant to mis-declare the goods as seal grade - They have also contended that at the very opinion that zinc dross is not of seal grade chemical examiner has not given any reasons as to why the same does not have the characteristics of seal grade - Chemical examiner’s report does not give any reason as to why zinc dross in question cannot be considered to be of seal grade. Secondly, it does not give further opinion has to under which category or grade the sample would fall - Decided in favor of the assessee
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