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    <title>2004 (12) TMI 201 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the modification of the value for assessment purposes of imported Zinc Scrap &quot;Scull&quot; based on the purity of zinc content. The Tribunal determined that the zinc content in the imported goods did not meet the purity standard of Special High Grade Zinc, as it was 98.89% compared to the required 99.99%. As a result, the use of Daily Metal Bulletin prices for valuation was deemed unjustified, leading to the decision in favor of the appellant.</description>
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    <pubDate>Thu, 23 Dec 2004 00:00:00 +0530</pubDate>
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      <title>2004 (12) TMI 201 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=53633</link>
      <description>The Tribunal allowed the appeal, setting aside the modification of the value for assessment purposes of imported Zinc Scrap &quot;Scull&quot; based on the purity of zinc content. The Tribunal determined that the zinc content in the imported goods did not meet the purity standard of Special High Grade Zinc, as it was 98.89% compared to the required 99.99%. As a result, the use of Daily Metal Bulletin prices for valuation was deemed unjustified, leading to the decision in favor of the appellant.</description>
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      <pubDate>Thu, 23 Dec 2004 00:00:00 +0530</pubDate>
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