2016 (11) TMI 174

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.... Member(Judicial) and Mr. Raju, Member (Technical) None for the Appellants Shri. D.K. Sinha, Asstt.  Commissioner(A.R.) for the Respondent ORDER The appeal has been filed by the appellant, Teekay Metaflex Pvt Ltd against enhancement of value of 'Stainless Steel Scraps Sheets'.  The appellant had imported Stainless Steel Scraps Sheets and it was found that 70% of the consignme....

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....of 70% of the goods, held to be premium goods,  was enhance to US$2100 PMT.  Aggrieved by the impugned order, appellant is before Tribunal. 2.  Appellant also filed Misc. Application for change of title from Teekay Metaflex Pvt Ltd to M/s. Teekay Flowflex Private Limited.   In this regard appellant filed certificate  of Incorporation Consequent upon change of name ....

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....de is  superior to 304grade and commands a premium of US$275 to US$300 PMT. (b)  that stainless steel circle  each weighing less than  half kg is prime material and value can be compared to the LME price of CR Coils of stainless steel grade 304L. We find that both the above arguments are misplaced and unsubstantiated.  No evidences whatsoever  is on the record t....