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    <title>2016 (11) TMI 174 - CESTAT MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=334156</link>
    <description>The appeal was allowed as the Tribunal found the arguments against the enhancement of the value of imported &#039;Stainless Steel Scraps Sheets&#039; unsubstantiated. The claim that 316L grade commands a premium over 304 grade was unsupported, and comparing the value of SS circles to the LME price of CR Coils of stainless steel grade 304L was deemed incorrect. The impugned order was set aside. Additionally, the Tribunal allowed the appellant&#039;s Misc. Application for a change of title from Teekay Metaflex Pvt Ltd to M/s. Teekay Flowflex Private Limited based on the submitted certificate of Incorporation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334156</link>
      <description>The appeal was allowed as the Tribunal found the arguments against the enhancement of the value of imported &#039;Stainless Steel Scraps Sheets&#039; unsubstantiated. The claim that 316L grade commands a premium over 304 grade was unsupported, and comparing the value of SS circles to the LME price of CR Coils of stainless steel grade 304L was deemed incorrect. The impugned order was set aside. Additionally, the Tribunal allowed the appellant&#039;s Misc. Application for a change of title from Teekay Metaflex Pvt Ltd to M/s. Teekay Flowflex Private Limited based on the submitted certificate of Incorporation.</description>
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