https://www.taxtmi.com/caselaws?id=100414 Imported lead scrap was held to be hard lead scrap with impurities, and the classification under the relevant ISRI specification was not justified because the original authority gave no adequate reasons. The declared transaction value also could not be rejected or enhanced, as the Revenue did not produce reliable contemporaneous import evidence and the market quotations relied on were insufficient to displace the factual findings on record. The Commissioner's valuation was sustained, the Order-in-Original was upheld in substance, and the Revenue's appeal was rejected. en-us Tue, 11 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 15:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100414 Imported lead scrap was held to be hard lead scrap with impurities, and the classification under the relevant ISRI specification was not justified because the original authority gave no adequate reasons. The declared transaction value also could not be rejected or enhanced, as the Revenue did not produce reliable contemporaneous import evidence and the market quotations relied on were insufficient to displace the factual findings on record. The Commissioner's valuation was sustained, the Order-in-Original was upheld in substance, and the Revenue's appeal was rejected. Case-Laws Customs Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100414