2018 (10) TMI 666

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....ri Jatin Mahajan, Advocate for Assessee Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Revenue ORDER Per: Anil G. Shakkarwar The above stated two appeals are taken up together for decision since they are arising out of a common impugned Order-in-Original No.02/Comm./Cus/2013 dated 03/01/2013 passed by Commissioner of Central Excise & Customs, Noida. Appeal No.C/56677/2013 is f....

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....n option to redeem the same on payment of redemption fine of Rs. 4 lakhs and the classification was changed to Chapter Sub-heading No.7208 and 7209 and self assist duty of Rs. 11,12,291/- was revised to Rs. 20,94,741/-. Further, fine of Rs. One lakh was imposed. Aggrieved by the said order importer is before this Tribunal through Appeal No.C/56677/2013. Aggrieved by the said order revenue is also ....

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....tems and such contention was categorically accepted by the original authority through the impugned order. He has submitted that when it was accepted that the goods were to be consumed for melting there was no reason that the part of consignment was not treated as heavy welding scrap. He has further submitted that the said goods were treated as heavy melting scrap in the country of export and it wa....

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.... authority has accepted that the imported goods were for the purpose of melting and therefore, we do not find his decision to alter the classification claimed by the appellant to be sustainable. Once it is held that classification was not to be altered then the question of redetermination of value did not arise. We therefore, reject the appeal filed by revenue. Further, we do not find any merit in....