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2014 (2) TMI 115 - CESTAT CHENNAIClearance of second quality goods under DEEC Scheme - Valuation of goods - Held that:- Both on visual examination by the customs officials and as per the inspection by the NML authorities, the materials were found to be of seconds quality. It has been duly taken note by the adjudicating Commissioner that under the DEEC scheme, no defective/seconds and/or scrap stainless materials were permitted for import. Hence, in our view, he has rightly disallowed clearance under the DEEC scheme and ordered for assessing the same to duty including anti-dumping duty on merits. As regards the value adopted for duty purposes, the appellants can have no grievance as the same has been based on their own declared value and the invoices submitted by them - Decided against assessee.
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