https://www.taxtmi.com/caselaws?id=757649 CESTAT Ahmedabad held that imported aluminum scrap tassel was correctly classified under CTH 76020010 rather than 76051100. The tribunal found that despite appearing as aluminum wire, the goods contained various defects and cuts, qualifying them as aluminum scrap per ISRI specifications. The Chartered Engineer's certificate confirmed the goods were not primary coils of uniform diameter aluminum wire. Consequently, the classification under aluminum scrap was proper, and the revenue's enhancement of value based on NIDB data was unsustainable. The impugned order was set aside and appeal allowed. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 08:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757649 CESTAT Ahmedabad held that imported aluminum scrap tassel was correctly classified under CTH 76020010 rather than 76051100. The tribunal found that despite appearing as aluminum wire, the goods contained various defects and cuts, qualifying them as aluminum scrap per ISRI specifications. The Chartered Engineer's certificate confirmed the goods were not primary coils of uniform diameter aluminum wire. Consequently, the classification under aluminum scrap was proper, and the revenue's enhancement of value based on NIDB data was unsustainable. The impugned order was set aside and appeal allowed. Case-Laws Customs Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757649