https://www.taxtmi.com/caselaws?id=371404 CESTAT Ahmedabad allowed the appeal challenging demand of differential duty on HR steel plates found in excess of declared weight in Bills of Entry. The appellant argued steel plates are traded internationally based on theoretical weight calculated using universal formula (7.85kg/dm3), not actual weight. CESTAT held the demand unsustainable as transaction value under Section 14 was correctly declared and no exceptions warranted rejection. The adjudicating authority arbitrarily recomputed assessable value without legal basis, ignoring established valuation rules. The 3.57% weight variation fell within permissible 5% tolerance for steel plates per Indian Standard specifications, not the 1% threshold applied. Physical weighment method was unscientific, and suppression allegations were unfounded since theoretical weight declaration was standard trade practice. en-us Mon, 03 Dec 2018 00:00:00 +0530 Mon, 09 Jun 2025 12:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371404 CESTAT Ahmedabad allowed the appeal challenging demand of differential duty on HR steel plates found in excess of declared weight in Bills of Entry. The appellant argued steel plates are traded internationally based on theoretical weight calculated using universal formula (7.85kg/dm3), not actual weight. CESTAT held the demand unsustainable as transaction value under Section 14 was correctly declared and no exceptions warranted rejection. The adjudicating authority arbitrarily recomputed assessable value without legal basis, ignoring established valuation rules. The 3.57% weight variation fell within permissible 5% tolerance for steel plates per Indian Standard specifications, not the 1% threshold applied. Physical weighment method was unscientific, and suppression allegations were unfounded since theoretical weight declaration was standard trade practice. Case-Laws Customs Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371404