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    <title>2007 (2) TMI 80 - CESTAT,NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the classification and valuation of imported goods. The goods were deemed to be ferrous waste rather than hot/cold rolled sheets, as classified by the Customs authorities. The Tribunal found that the valuation based on ferrous products was incorrect, as the goods were not suitable for sale as such due to their mixed dimensions and rusted condition. Consequently, the Tribunal set aside the order confiscating the goods and allowed the appeal, providing necessary relief to the appellant.</description>
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    <pubDate>Wed, 21 Feb 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=1597</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the classification and valuation of imported goods. The goods were deemed to be ferrous waste rather than hot/cold rolled sheets, as classified by the Customs authorities. The Tribunal found that the valuation based on ferrous products was incorrect, as the goods were not suitable for sale as such due to their mixed dimensions and rusted condition. Consequently, the Tribunal set aside the order confiscating the goods and allowed the appeal, providing necessary relief to the appellant.</description>
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