2005 (7) TMI 597

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..... i. M., Member (T)]. - The appellant imported a consignment of Aluminium scrap of 25.75 MTs, describing it at 'TALAP' grade scrap. It was found that out of this, quantity 20.75 MTS did not confirm to the specifications of TALAP as given in ISRI.   The said goods did not confirm to the specifications i.e. density nominal briquetter size, etc, stated in ISRI. It may be stated that ISRI is .....

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..... ) of the Customs Act. In appeal the Commissioner (Appeals) upheld the order of the lower authority. 2. Heard both sides. 3. The lower authority merely followed the examination report which stated that goods weighing 20.75 MTs do not confirm to the specification of the grade of scrap called TALAP. The lower authority also took it for granted that because the scrap did not fell under tha .....

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