2007 (3) TMI 92

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....of the Commissioner (Appeals). The grievance is that Commissioner has erroneously set aside the order of the original authority. The dispute relates to classification as well as valuation. 2. Heard both sides and perused the record. 3. Facts leading to the dispute are that the appellant imported "High Carbon Ferro Chrome". It claimed classification under sub-heading 7202.41 "Ferro Chromium c....

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....mmissioner (Appeals), it was pointed out that the Customs Labortary at Delhi had made the same error (wrong determination of % carbon) in regard to samples drawn around the same period from another imported consignment in the case of M/s. Sadashiv Metallic Ltd. and that retest at Calcutta had found that the consignment had carbon content as claimed. The contention was that the test report for Ferr....