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2017 (2) TMI 663 - CESTAT NEW DELHI

2017 (2) TMI 663 - CESTAT NEW DELHI - TMI - Classification - valuation - brass scrap - brass scrap arisen during the course of manufacture of artificial jewellery - whether classified under 74072110 as brass ingots, or under 74040022 as brass scrap? - Held that: - Looking to the shapes in which the goods are being cleared, the classification as a brass bar is more appropriate than the classification as brass scrap. There is no difference in rate of duty between the two classifications - Since tw .....

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is required to be done on the basis of normal transaction value. To disregard transaction value, sufficient reasons should be available - enhancement of value ordered by Revenue is without justification. - Appeal allowed - decided in favor of appellant. - C/50103, 50129/2016 - C/A/50148-50149/2017-CU[DB] - Dated:- 6-1-2017 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan Member Technical Sh. J.M. Sharma, Consultant for the Applicants Sh. K. Poddar, Departmental Representative .....

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depending upon the design. The remnants of the punched brass sheets and wires etc. result in scrap to be sold in the domestic tariff area on payment of appropriate duty of Customs. For convenience of storage, easy transportation and safety requirements, the resultant scrap along with various impurities are heated and compressed and compressed material takes the shape of brick. The appellants have been clearing the said compressed scrap material classifying the same under heading 74040022, after .....

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declared. During the investigation, the Department sent the goods for laboratory test for opinion as to whether the goods may be classified as brass scrap or brass ingots. The laboratory did not give any opinion as to whether the goods sent for testing were brass scrap or brass ingot. The goods, in the test report, were described "as provided by the party Show Cause Notice dated 10.10.2014 proposing higher value for assessment of duty; demanding differential duty which worked out to ₹ .....

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filed an appeal before Ld. Commissioner of Customs (Appeal) New Delhi without any success. The Order-In-Original passed by Original Authority was upheld. The present appeal is against Commissioner Appeal's Order dated 09.10.2015. 2. With the above background, we heard Shri J.M Sharma, Id. Consultant from the appellants and Shri K. Poddar, Id. Departmental Representative for the Revenue. 3. The impugned order has been challenged mainly on the following grounds: i) The disputed goods are nothi .....

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t they have submitted a technically opinion from a Charted Accountant dated 5.12.2014, in which he opined that the goods are nothing but brass scrap in the form of a brick. Under the circumstances, no mis-declaration can be attributed to the appellant. ii) The Fate of duty under both the classification are the same. However, Revenue has enhanced the value without following the provision of Customs Valuation Rules. The value has been arbitrarily adopted on the basis of brass sheets imported by th .....

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l of entry on behalf of DTA buyer to whom goods were being cleared. The nature of goods is actually not in dispute. The brass the form of brick making use of heat of the furnace. Since, the goods do not have the form of loose scrap; Revenue took the view that the appropriate classification will be under 7407210 which covers brass bars. Looking to the shapes in which the goods are being cleared, the classification as a brass bar is more appropriate than the classification as brass scrap. There is .....

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