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2018 (4) TMI 117
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....akkarwar, Member (Technical) Shri Raj Kumar, Chartered Accountant for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of against order-in-Appeal No. GZB-EXCUS-OOO-APP-58-14-15 dated 22/09/2014 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. 2. The brief facts of the ca....
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.... Commissioner (Appeals). The plea before the Learned Commissioner (Appeals) was that Zinc contained in the consignment was only 18.71%. Revenue considered entire weight 23.40MT as Zinc for calculation of assessable value and adopted assessable value for pure Zinc @ 1639$ per MT in place of Invoice price of imported goods of $965 per MT. The Learned Commissioner (Appeals) has not given any finding ....
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....val contentions and on perusal of record, we find that ISRI Code "Scope" does not cover any goods which are having impurity such as plastic. Therefore, we do not interfere with the classification of said consignment decided by Revenue. However, we find that the value was enhanced without following the requirement of Section 14 of Customs Act, 1962. Therefore, we remand the matter back to the Origi....