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2011 (1) TMI 60 - CESTAT, NEW DELHIDemand of duty - Appellants imported declared stainless steel scrap of grade 304 whereas the majority of the goods were found stainless steel sheets and strips - the Commissioner has confirmed the duty by revising classification of the goods and by enhancing the assessable value – appellant submits that almost 50% of duty was paid by them at the time of filing of bill of entry by treating the consignment as scrap - goods are liable to confiscation on the ground of mis-declaration – demand confirmed as not contested - confiscation of the goods (stainless steel sheets and strips as well as scrap) also upheld – Appeal disposed off
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