https://www.taxtmi.com/caselaws?id=102562 The tribunal determined the correct classification of imported seamless pipes under sub-heading 7507.12 for tubes and pipes of nickel alloys, rejecting the initial classification under sub-heading 7507.02. The valuation of goods was based on importers' CIF basis argument, leading to a reduction in total demand. Mis-declaration charges were dismissed as the tribunal accepted the composition provided by importers. No penalties were imposed on importers or the clearing agent, setting aside the penalty imposition part of the order while confirming the rest on classification and valuation. en-us Mon, 29 Sep 1997 00:00:00 +0530 Wed, 15 Feb 2012 13:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102562 The tribunal determined the correct classification of imported seamless pipes under sub-heading 7507.12 for tubes and pipes of nickel alloys, rejecting the initial classification under sub-heading 7507.02. The valuation of goods was based on importers' CIF basis argument, leading to a reduction in total demand. Mis-declaration charges were dismissed as the tribunal accepted the composition provided by importers. No penalties were imposed on importers or the clearing agent, setting aside the penalty imposition part of the order while confirming the rest on classification and valuation. Case-Laws Customs Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102562