TMI Blog2017 (9) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of classification as well as loading the value is fallacious. Appeal allowed - decided in favor of appellant. - C/51922/2015-CU[DB] - A/61854/2017-CU[DB] - Dated:- 16-8-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri A.S. Gill, Advocate for the Appellant Shri G.M. Sharma, A.R. for the Respondent ORDER Per : Devender Singh The appellants are in appeal against the Order-in-Appeal No.ASR-CUSTM-PRV-APP-311-14-15 dated 30-01-2015 passed by the Commissioner of Customs and Central Excise (Appeals), Chandigarh. 2 Brief facts of the case are that the appellant M/s Shri Balaji International filed Bill of Entry No. 9328239 dated 15.02.2013 for the import clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are before this Tribunal. 3. Ld. Advocate for the appellants submits that the goods have been classified under Tariff Heading 72089000 in which the flat rolled products with width of 600mm or more can only be classified. In their case, the goods are only cuttings, whose width is nowhere mentioned in the examination report or in the findings of both the lower authorities. Hence the basis of re-classification and charge of mis-declaration is not justified. He also contended that the valuation has been done on the basis of goods whose specific dimension was given in para 6 of the Order-in-Original as Hot Rolled Sheets (Non Alloys) '1.5-4mm x 900-1550mm x 1550-2550mm'. However, in the absence of specific dimension of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nowhere coming out in either the examination report or the market opinions as to what is width of these cuttings. Hence, classification under this heading as has been held in the adjudication order and in the order of Commissioner (Appeals) is without any basis and hence incorrect. We also find that the value has been enhanced on the basis of Hot Rolled sheets whose specifications were known. In this case, the report only says the cuttings of different size and length without specifying the dimension while other report says that these are basically waste of the fabricating industries. The other report also indicates that these are Prime M.S. Plates of various lengths. Hence the reports are also conflicting to that extent. In view of these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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