https://www.taxtmi.com/caselaws?id=348579 Classification under Chapter Heading 7208 required evidence that the imported goods met the prescribed width condition of 600 mm or more, but the examination report and market opinions did not establish the width of the cuttings. The materials were also inconsistent on whether the goods were waste cuttings or prime hot rolled plates, so the basis for reclassification was unreliable. Because the valuation enhancement depended on comparison with specified hot rolled sheets of known dimensions, that enhancement also lacked support. As a result, the alleged misdeclaration and undervaluation were not justified, and confiscation, redemption fine and penalty could not be sustained. en-us Wed, 16 Aug 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348579 Classification under Chapter Heading 7208 required evidence that the imported goods met the prescribed width condition of 600 mm or more, but the examination report and market opinions did not establish the width of the cuttings. The materials were also inconsistent on whether the goods were waste cuttings or prime hot rolled plates, so the basis for reclassification was unreliable. Because the valuation enhancement depended on comparison with specified hot rolled sheets of known dimensions, that enhancement also lacked support. As a result, the alleged misdeclaration and undervaluation were not justified, and confiscation, redemption fine and penalty could not be sustained. Case-Laws Customs Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348579