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TMI Blog2017 (1) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... sent for the appellant. 2. Record reveals that M/s.Vakkal Impex Pvt Ltd, Plot No.67, 84, 14, 243, APIIC, IDA. Thumakunta, Hindupur 515203 (herein after referred to as the importer) filed Bill of Entry No.326686 dated 11.08.2003 for the import of Unserviceable Transformer Scrap and Mixed Metal Scrap. On examination by SIIB, Custom House, Tuticorin, it was found that out of six containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iny of the labels, the following details were found printed on the label:- ALUMINIUM PASTE Contains Alumium Flake and Mineral Spirits and / or Aromatic Solent CAUTION : CAN BE IRRITATING SILBERLINE MANUFACTURING CO. INC Lincoln Drive, P.O.Box B, Tamaqua, PA 18252-0420 570-668-6050 HMIS - RATING Health - 2* Flammability - 2 Reactivity - 1 Totally, there were 112 barrels stacked in 28 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CRXV 9064745 contained aluminum paste/powder in barrels. Customs also alleged that the sixth container did not contain serviceable transformer scrap and mixed metal scrap but contained this aluminum flakes /paste in 28 pallets being 19780 Kilograms. 66 numbers of packing were found to be in excess of the declaration. Not only there was mis-declaration of the description of the goods but also there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequence of adjudication does not call for any interference in absence of any cogent evidence led by appellant to the contrary. 5. Heard Revenue and also perused the grounds of appeal. That does not contain any ground to appreciate that the declaration was not contrary to law. When the testing laboratory made chemical analysis and that proved to be mis-declared goods as stated in this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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