https://www.taxtmi.com/caselaws?id=444606 Specialized laboratory evidence governed classification of goods cleared from the SEZ: the CIPET report supported the declared description as plastic stickers, so Heading 3919 applied and the Revenue's claim that the goods were plastic waste and scrap under Heading 3915 failed. On valuation, once the goods were accepted as plastic stickers, the declared transaction value was sustained because no independent evidence of undervaluation was produced and a mere relationship allegation was insufficient to reject it. The enhancement of value was therefore unjustified, and the demand, penalties, and related adverse findings did not survive. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444606 Specialized laboratory evidence governed classification of goods cleared from the SEZ: the CIPET report supported the declared description as plastic stickers, so Heading 3919 applied and the Revenue's claim that the goods were plastic waste and scrap under Heading 3915 failed. On valuation, once the goods were accepted as plastic stickers, the declared transaction value was sustained because no independent evidence of undervaluation was produced and a mere relationship allegation was insufficient to reject it. The enhancement of value was therefore unjustified, and the demand, penalties, and related adverse findings did not survive. Case-Laws Customs Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444606