1999 (5) TMI 313

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....R, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - his is an appeal filed by the appellant with reference to the impugned order of the Collector of Customs, Kandla bearing No. KDL/COLLR/24/94, dated 28-3-1994 imposing on the appellant a penalty of Rs. 2,50,000/- under Section 112A of the Customs Act, 1962 by ordering assessment under Heading 7901.20 as Zinc Alloy as against....

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....ts are to be considered in this appeal. (i) Whether item in question is classifiable under Heading 2620 as Ash and Residues as claimed by the party or under Heading 7901.20 as Zinc Alloys as held by the department. (ii) Whether department was justified in enhancing the value based upon the metal bulletin dated 21-2-1991. 4. He contended that there was no misdeclaration of t....

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....tal bulletin 98% of zinc cannot be compared with the impugned goods containing 94%. He submitted that the party has taken a specific plea in reply to the show cause notice that price of the impugned goods cannot be compared with the price referred to in the metal bulletin because of variation in the percentage of zinc but this important point was not considered and no finding was given by the adju....

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....gards valuation, there is some force in the arguments advanced on behalf of the appellant, the department has compared the price of the impugned goods with reference to the Zinc Alloy of 98%. Admittedly, the percentage of Zinc in the impugned goods is of 94% as against 98%. The party has taken a specific plea that in view of variation in the percentage same cannot be compared but there is no findi....