TMI Blog2007 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) [Order per: T.K. Jayaraman, Member (T)]. - 1. This appeal has been filed against Order-in-Appeal No. 114/2006 dated 9th May 2006. The appellants imported certain goods and described them as "defective rejected non-alloy steel sheet cuttings with tin coating." They claimed classification under 721011 90. The declared value was 170 dollars per MT. They did not submit any licence. On the basis of the value declared they paid Customs duty. However the DRI officials conducted certain investigations. Samples were drawn and the same were tested by the Chemical Examiner. On the basis of the test results, the department came to the conclusion that there was mis-declartion and actually the goods imported were "tin plates waste" whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ental representative, for the Revenue, 3. Heard both sides. The learned advocate pointed out that the goods imported by them are actually defective rejected non-alloy steel sheet cutting tin coating. He said the entire proceedings have been initiated and concluded on the assumption that the imported goods are "tin plate waste". He said that actually the goods imported were only as per their declaration and there is absolutely no evidence to hold than the goods are actually tin plate waste. Therefore he said there is no question of misdeclaration and the goods are not liable to be confiscated. Further he, said that the value adopted declared by them was actually the invoice value and it is the price at which they had purchased the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 9025-93; 1993-93 regarding grading of such tin plates Lab No. Approx size Approx thickness Coating mass g/m L-14 96 x 84.6cm 0.65mm 6.1 L-15 87 x 90.5 cm 0.23 mm 6.4 % Carbon could not be determined sealed remnants returned. Sd!- CHEMICAL EXAMINER K.V. BALACHANDRAN Chemical Examiner CUSTOM HOUSE CHCHIN 5.1 On going through the test report, we find that nowhere the test report says that the impugned item is tin waste. It speaks only of the coating, which is tin plate. There is also reference to Indian standards. It is not understood the relevance of referring to the Indian standards. In any ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other 6.1 As per the classification decided by the lower authority the goods are flat-rolled products of iron or non-alloy steel of a width of 600 mm or more plated or coated with tin. In any case the description in the above Tariff entry does not indicate that the impugned goods are tin plate waste. In these circum stances, the conclusion of the lower authority that the imported item are tin plate waste is wrong. In such circumstances, there is no justification for enhancing the value. Hence the order of the lower authority has no merits. The Commissioner (Appeals) has also not applied his mind to examine the issues properly. In these circumstances, the impugned order has no merits, we set aside the same and al low the appeal with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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