https://www.taxtmi.com/highlights?id=80832 Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in primary form of coils, but Aluminium Scrap Tassel as per ISRI specification including old, unalloyed Aluminium wire and cable with defects. Enhancement of value based on NIDB data not sustainable as goods correctly classified as Aluminium Scrap. Tribunal set aside the impugned order, allowing the appeal. en-us Fri, 30 Aug 2024 08:38:11 +0530 Fri, 30 Aug 2024 08:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80832 Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in primary form of coils, but Aluminium Scrap Tassel as per ISRI specification including old, unalloyed Aluminium wire and cable with defects. Enhancement of value based on NIDB data not sustainable as goods correctly classified as Aluminium Scrap. Tribunal set aside the impugned order, allowing the appeal. Highlights Customs Fri, 30 Aug 2024 08:38:11 +0530 https://www.taxtmi.com/highlights?id=80832