1999 (9) TMI 191

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....mber (T)]. -  The question for consideration in this appeal is the value of the copper dross imported by the respondent to this appeal by the Commissioner, declared of U.S. $ 1,200 per M.T. was found not to be acceptable by the Additional Commissioner for the reason that the goods were declared initially to be copper dross of 45% purity whereas the copper content of the dross found to be on ....

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....ontain copper far in excess of this percentage - more than twice in fact. Accordingly, Additional Commissioner was correct in not accepting the transaction value. This however, does not mean that he would be correct in applying the value to this product of copper ingots. Ingots and dross are entirely a different commodities. The Additional Commissioner has erased this distinction by treating dross....