https://www.taxtmi.com/caselaws?id=308435 Imported consignments of second and defective pipes, plates, re-rollable HMS scrap and defective steel plates were accepted under Heading 7204 49 00 because prior departmental treatment and the original authority's own findings showed the goods were not fresh plates. On that basis, the assessee's declared classification was upheld. Once the declared classification was accepted, the Department's enhanced valuation also could not stand, and the declared value was accepted. The Department's contrary view on both classification and valuation was rejected. en-us Tue, 24 Apr 2018 00:00:00 +0530 Mon, 26 Jun 2023 20:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308435 Imported consignments of second and defective pipes, plates, re-rollable HMS scrap and defective steel plates were accepted under Heading 7204 49 00 because prior departmental treatment and the original authority's own findings showed the goods were not fresh plates. On that basis, the assessee's declared classification was upheld. Once the declared classification was accepted, the Department's enhanced valuation also could not stand, and the declared value was accepted. The Department's contrary view on both classification and valuation was rejected. Case-Laws Customs Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308435