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2017 (9) TMI 1336 - AT - CustomsValuation of imported goods - Re-Rollable Material - mis-declaration of goods - whether classified under CTH 72044900 or under CTH 72089000? - Held that: - heading 7208 requires that the width of product should be 600 mm or more to be classified under the said heading - In the instant case, it is nowhere coming out in either the examination report or the market opinions as to what is width of these cuttings. Hence, classification under this heading as has been held in the adjudication order and in the order of Commissioner (Appeals) is without any basis and hence incorrect. The reports are conflicting - the basis of classification as well as loading the value is fallacious. Appeal allowed - decided in favor of appellant.
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