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2009 (3) TMI 175 - CESTAT, AHMEDABADTariff Value – Import of Brass Scrap - Notification No. 36/2001-Cus. (N.T.) – held that - No doubt that brass scrap was not one of the disputed items before the Hon’ble High Court and no reference stands made to the said product but it is the entire Notification that stands set aside by the Hon’ble High Court without any exception to any of the product mentioned in the Notification. The reasoning of the Hon’ble High Court for setting aside the said Notification as ultra virus may be in respect of oils only but the final portion of the order sets aside the entire Notification, inclusive of the amendment. As such, it has to be held that the entire Notification was set aside, in which case, tariff value fixed vide said Notification in respect of import of brass scrap cannot be adopted. Ld. DR has not shown us any order to the contrary. The judgments relied by him are only on the issue that the Government has the powers to fix tariff value, in which there is no legal dispute.
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