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2007 (11) TMI 145 - CESTAT, BANGALOREGoods confiscated for misdeclaration of tin plates waste as “steel sheet cuttings with tin coating.” – from report of chemical examiner one can’t come to the conclusion that the impugned item is tin plate waste - Original Authority comes to the conclusion that there is no deliberate mis-declaration however he hasn’t clarified why the goods are to be considered as tin plate waste - conclusion of the Comm(A) that imported item are tin plate waste is wrong - no justification for enhancing value
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