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2020 (1) TMI 435 - CESTAT ALLAHABADMis-declaration of imported goods - allegation that the appellant was trying to import ‘Aluminium Alloy Ingots’ in the garb of ‘Aluminium Scrap ‘Throb” - HELD THAT:- The goods stands described in the export invoice as Aluminium scrap and as per the definition of Aluminium scrap, the goods should be remelted into some shapes for the convenience of shippings - Merely because the high Aluminium contents have been found in the goods, the same will not convert the scrap into the Aluminium ingots. There are no reasons to uphold the impugned orders in view of the facts that the goods stands described in the various import documents as “Aluminium Scrap ‘Throb’” and there is no evidence to rebut the said description given by the exporter. Appeal allowed.
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