https://www.taxtmi.com/caselaws?id=757616 CESTAT Bangalore upheld classification of imported goods as iron rods under CTH 7215 9090 and channels under CTH 7308 9010 rather than heavy melting scrap under CTH 7204 4900 as claimed by importer. Court noted no request for mutilation under Section 24 of Customs Act was made to convert goods to scrap. Regarding valuation, CESTAT accepted contemporaneous import price of Rs. 20/- per kg applied by adjudicating authority over importer's claimed Rs. 19/- per kg, as no supporting evidence was provided. Appeal dismissed with majority opinion upholding impugned order. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 29 Aug 2024 21:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757616 CESTAT Bangalore upheld classification of imported goods as iron rods under CTH 7215 9090 and channels under CTH 7308 9010 rather than heavy melting scrap under CTH 7204 4900 as claimed by importer. Court noted no request for mutilation under Section 24 of Customs Act was made to convert goods to scrap. Regarding valuation, CESTAT accepted contemporaneous import price of Rs. 20/- per kg applied by adjudicating authority over importer's claimed Rs. 19/- per kg, as no supporting evidence was provided. Appeal dismissed with majority opinion upholding impugned order. Case-Laws Customs Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757616