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2016 (11) TMI 174 - AT - CustomsValuation - enhancement of value - Stainless Steel Scraps Sheets - use of product as such - Comparison of the circle of stainless steel with CR coil - Held that: - No evidences whatsoever is on the record to substantiate the claim that stainless steel of 316L grade comes of premium of US$300PMT as compared to 304L grade variety. Without any evidence such assertions is unsubstantiated and liable to be rejected. Stainless Steel circle imported by the appellant are cut pieces of approx. half kg each. The LME price of CR coils of stainless steel has been taken for comparison. CR Coils are prime product of continuous length. Comparison of the circle of stainless steel to prime product namely CR Coil is incorrect and cannot be allowed - appeal allowed - enhancement of value not justified - decided against appellant.
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