TMI Blog1998 (11) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as ETP sheets waste - BW-55, DR, 20 x 28 inches and larger bright first, 20 LB tin quoting and better fully assorted clean materials standard export packing as per contract No. 15889, dated 10-9-1993 of the beneficiary . The department alleged that the declared value of the goods was considerably on the lower side. They took out a Computer print-out and observed that the value of Electrolytic Tinplate Waste Waste of U.S.A. origin ranged from U.S.A. $ 360 per m.t. to U.S.A. $ 485 per m.t. They also noted that similar goods from the same manufacturer had been imported against Invoice No. TPI 5761, dated 2-7-1993 and Invoice No. TPI 5858, dated 13-10-1993 at the rate of U.S. $ 465 per m.t. and U.S. $ 485 m.t. per CIF respectively. They, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. JDR, submits that the respondents herein imported the consignment of 41.238 m.t. of Electrolytic Tinplate waste from M/s. Tinplate Partners International, USA and declared CIF price as U.S. $ 320 per m.t. He submitted that during the material period of similar imports, it was found that the value of Electrolytic Tinplate Waste Waste of USA origin was ranging from U.S. $ 360 per m.t. to U.S. $ 485 per m.t. He submitted that this was the price of the same supplier from U.S.A. He submitted that in the description of the goods, the word used is clean material; that the ld. Collector (Appeals) interpreted these two words to mean that the goods are rust free. He submits that this interpretation is not correct and in that very context clean m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar goods were available. Therefore, the allegation of under valuation is established and that the Collector (Appeals) of has wrongly set aside the confiscation of the goods and demand of the differential duty. He, therefore, prayed that the appeal may be allowed. 4. Shri A.D. Roy, accompanied by Shri B. Mukherjee, ld. Counsels appeared for the respondents. They reiterated the submissions made at the time of hearing before the adjudicating authority. They submitted that at the first opportunity it was very clearly brought out in his submissions by Shri Binod Goenka, Representative of the Importer, that their goods are not shown to be rust free and without pinhole. He submitted that the department has not placed on record any evidence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. We have considered the various submissions made. We find that the department has relied upon certain computer printout in respect of the similar materials. We note that the material is not a new one as to be of standard size and comparable price. The material in the instant case, is Electrolytic Tinplate waste waste meaning thereby that the material is waste and, therefore, the quality of the material will differ from lot to lot. Since the quality will differ, therefore, the price will also differ. In the instant case, we find that at the very out set, the appellant has stated that the material was not free from rust and free from pinhole. No evidence has been placed on record by the Revenue to rebut this statement. Size also of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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