TMI Blog2018 (10) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ort. Further, the Pre-shipment Inspection Certificate also was to the same effect - The learned Original authority has accepted that the imported goods were for the purpose of melting and therefore, we do not find his decision to alter the classification claimed by the appellant to be sustainable. Once it is held that classification was not to be altered then the question of redetermination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the importer imported Heavy Melting Scrap and filed Bill of Entry No.8653120 dated 03.12.2012 for clearance of said goods weighing 268.18MT. The importer submitted Bill of Leading and Pre-shipment Inspection Certificate along with the said Bill of Entry. On the physical examination it appeared to the officer that the imported consignment was also having goods in the form of Sheets, Plates an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of valuation and therefore the mater needs to be remanded to the original authority for re-determination of value. The argument forwarded by revenue is that since the classification was changed the value should have been enhanced. 3. Head the learned Counsel for importer. He has submitted that there was no mis-declaration since the goods imported were Heavy Melting Scrap and revenue did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Original authority s decision to change the classification of consignment from 72044900 to 7208 and 7209 is without any basis and reason, therefore the impugned order is not sustainable. 4. Heard the learned A.R. for revenue who has submitted that revenue has contested the valuation aspect and prayed for remanding the matter to the Original authority for redetermination of value. 5. Havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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