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2016 (12) TMI 12 - CESTAT MUMBAI

2016 (12) TMI 12 - CESTAT MUMBAI - TMI - Valuation - import of tin prime stock lot - if the goods can be treated as prime product or defective? - Held that: - It is seen that no reasonable explanation has been given to discard the letter of the assayer produced by the appellant. What is the prime quality product and what is the defective products have not been stated. It is seen that the appellant had in the defence stated that they have sold part consignment of the said goods to M/s. Eagle Meta .....

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or for appellant Shri. SJ Sahu, Asst. Comm. (AR), for respondent per: Raju 1. The appellant, M/s. Mastan Tin Works, filed a bill of entry for import of tin prime stock lot (off the shelf) declaring the value C&F US $ 535/- per MT. The shed appraiser made following observations in respect of the consignment: "(a) Mkd size not found, (b) Verified stock lot and magnetic (c) On physical appearance the goods are found to be having water marks and rolling defects, (d) Out of 11 coils, 6 are i .....

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es. Aggrieved by the said order, the appellants are before the Tribunal. Learned Proprietor appears for the hearing and relied on the ground of appeal. 2. Learned AR relies on the impugned order. 3. We have gone through the records. We find that the entire issue is limited to ascertaining of fact if the goods c n be treated as prime product or defective. The only ground relied upon by the Revenue for holding that the goods are shed appraiser's report wherein following has been observed " .....

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