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2018 (4) TMI 1953 - CESTAT AHMEDABADClassification of imported goods - re-rollable plate & pipes material scrap - goods found to be second and defective pipes - to be classified under the Heading 7204 49 00 “others” which attracts the duty @ 15% or under the Heading 72082510 as “plates”? - benefit of N/N. 21/2002-Cus., dated 1-3-2002 at Serial No. 190B - HELD THAT:- It appears that in the previous orders the Department has classified the same item under the Heading 7204 49 00. It is the finding of the original authority that the goods were found to be ‘seconds and defective steel plates’ which cannot be considered as ‘fresh plates’ - When it is so, then the assessee-Appellants have rightly classified the subject goods as Heading 7204 49 00. Hence, the enhanced value declared by the Department is set aside and the goods will have to be accepted on the declared value. The impugned orders are set aside and the appeals are allowed.
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