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2017 (1) TMI 205 - CESTAT MUMBAIValuation - Crude naphthalene or Refined naphthalene - the appellant claims that goods are reject of refined naphthalene which is in common parlance treated are crude naphthalene - whether the goods are crude naphthalene or refined naphthalene and is the value as enhanced by lower authority is correct? - Held that: - It is admitted by the appellant itself that the goods is reject of refined naphthalene, therefore even though it is reject but it is of refined naphthalene therefore the nature of the goods will not get altered due to the rejection, therefore it cannot be treated as crude naphthalene. The analysis report made it very clear that it is 97.35 % purity therefore it cannot be said that it is crude naphthalene. In this facts, it is very clear that appellant has mis-declared the goods as crude naphthalene whereas the goods is refined naphthalene. Obviously the value of refined naphthalene is higher than the crude naphthalene, therefore the enhancement of the value was correctly done by the lower authority - appellant has not only mis-declared the description but also the value - appeal dismissed - decided against appellant.
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