1999 (1) TMI 192

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....r the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appellant filed a bill of entry for clearance of a consignment of tin ash/dross imported by it. The bill of entry and the invoice for the goods stated them to be tin ash/dross and did not bear any indication of the metal content. Examination of the goods by the Custom House showed tin content to be 94.5%. After hearing the importe....

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....al is different from metal content has no merit. We, therefore, confirm the value determined by the Collector. 3. As noted earlier the metal content of the goods was not mentioned in the bill of entry or the list attached to it. There is no contention in the impugned order that the goods are other than tin ash/dross. In that situation, there is no basis for confiscation of the goods under ....