2018 (3) TMI 27

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....ltant For The Respondent : Shri Manoj Kumar, Dy. Commr (AR) ORDER Per: D.N. Panda When the appellant says that it had imported stainless steel melting scrap grade 2205 and such import was supported by a Pre-shipment Inspection Certificate available at page 26 of the appeal folder, Revenue alleged that the goods imported were metallic scrap/seconds/defective as per the internationally accepted ....