2008 (12) TMI 537

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.... N. J. Kumaresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Customs holding that the copper scrap imported by the appellants was of Birch grade and not of Dream grade as declared, enhancing the unit price of the imported goods to USD 1300 per MT under the provisions of Rule 8 of the Customs Valu....

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....s and similar scraps. Should be free from burnt hair wire, copper clad plating rakes, grindings, copper wire from burning containing insulation etc. 'Birch' - Copper wire shall consist of miscellaneous and unalloyed copper wire having a nominal 96% copper content (minimum 94%). Should be free of excessively leaded, tinned, soldered copper wire etc.) It is not open to the appellants to contend that....