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2018 (4) TMI 117 - AT - CustomsClassification of imported goods - Zinc Die Cast scrap - Revenue held that the goods were not as per the ISRI grade "Scope" and classified the goods under Tariff Item No. 79020090 - valuation u/s 14 of CA - Held that: - ISRI Code "Scope" does not cover any goods which are having impurity such as plastic. Therefore, there should be no interference with the classification of said consignment decided by Revenue. However, the value was enhanced without following the requirement of Section 14 of Customs Act, 1962. Therefore, matter remanded back to the Original Authority with direction to follow the requirement u/s 14 for arriving at value of the consignment for the purpose of assessment and re-determine the redemption fine and penalty after setting aside the impugned Order-in-Appeal. Appeal allowed by way of remand.
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