https://www.taxtmi.com/caselaws?id=92965 Imported zinc alloy was upheld under Heading 7901.20 rather than Heading 2620, as the Tribunal accepted the departmental classification on the material before it. The valuation enhancement based on metal bulletin comparisons was set aside for fresh adjudication because the comparable goods had a higher zinc content and no finding had been recorded on the assessee's objection to comparability. The misdeclaration question and consequential penalty were also remanded for reconsideration after the valuation issue, with an opportunity of hearing to the assessee. en-us Fri, 21 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92965 Imported zinc alloy was upheld under Heading 7901.20 rather than Heading 2620, as the Tribunal accepted the departmental classification on the material before it. The valuation enhancement based on metal bulletin comparisons was set aside for fresh adjudication because the comparable goods had a higher zinc content and no finding had been recorded on the assessee's objection to comparability. The misdeclaration question and consequential penalty were also remanded for reconsideration after the valuation issue, with an opportunity of hearing to the assessee. Case-Laws Customs Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92965