2007 (7) TMI 555

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.... for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is a Department's appeal against the order of the Commissioner (Appeals) No. 333/2000(8-KDL)CUS/ Commr(A)/Ahd. dated 28-3-2000. 2. Heard ld. SDR. None appeared for the respondent. 3. The relevant facts, in brief, are as follows :- (a) The respondent filed bill of entry for imported goods declaring the....

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....e was enhanced to US $ 1000 pmt. and the value in respect of the Zinc Scrap (Saves) was enhanced to US $ 550 pmt. (d) Commissioner (Appeals) relying on Chemical Dictionary and other literature has held that Zinc containing 98% metal content should only be considered as Zinc in pure form (Anode) and therefore held that the mis-declaration of description as not sustained. He also held that t....