2007 (1) TMI 479

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....K.K. Agarwal, Member (T)]. - This is Revenue appeal. The short issue involved is that while the respondents have declared their goods as Mix Metal Scrap, the material imported was Brass scrap only and therefore, they were issued a show cause notice for mis-declaration of their product on the ground that the value of contemporaneous goods is less whereas the tariff value of Brass scrap fixed is m....