2017 (4) TMI 16

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....suf, AR, for the Respondent. ORDER The appellant, M/s. Vividh Traders, is in appeal before the Tribunal against the Order (Original) No. S33/384/2003Ap(1), dated 5-2-2004 wherein description of the goods declared by the importer appellant as "defective rejects non-alloy steel sheets with tin coating" was changed to "tin plate waste/waste/tin plate misprints" falling under Chapter Heading 72.....

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.... misprints", as averred in the show cause notice but "defective and rejects non-alloy steel sheets with tin coating" valued at USD 190 PMT; as manifest from the supplier's invoice; thus there was no undervaluation or misdeclaration on the part of the appellant. (ii)   From the Bill of Lading dated 27th September, 2003, it is manifest that the HS Code allotted to it is 7212 10 00. Thus....

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....invoice price deserves to be accepted. (v)   The Department has produced no evidence of the loaded value being representative of the value of contemporaneous imports of same or similar goods. The goods imported vide Bills of Entry Nos. 348299 and 348300 were not non-alloy steel rejects/defectives but tin plate waste/waste. Consequently the value of the said goods could not be adopted ....

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....he constitution 'tin plate waste/tin plate misprint' whereas the description given in the invoice and other documents filed by the importer assessee has been 'defective rejects non-alloy steel sheets with tin coating'. The test result clearly states that these are not pure tin or tin plates but they are tin coated sheets with few visible imperfections. Tin sheets/tin plates (waste) have to be dist....