2018 (12) TMI 618

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.... Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar The facts of the case are that appellants had filed Bill of Entry dt. 13.06.2011 for clearance of the goods declared as Aluminium Scrap Throb Grade valued at Rs. 45,58,319/- claiming benefit of customs duty exemption under Sl.No.579 of Notification No.21/2002-Cus.. The goods were got tested by National Meta....

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.... impugned order dt. 13.10.2011 did not find any reason to interfere with the original authority's order and rejected the appeal. Hence the appellants are before this forum. 2. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Shri M. Karthikeyan draws our attention to the reports of NML filed in page 33 onwards of the appeal book, to point out that even in the....

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....ory who have concluded that the goods cannot be considered as Aluminium Scrap Throb and that they can be considered as Aluminium Alloy Ingots. 4. Heard both sides and have gone through the facts of the case. 5.1 The reclassification of the imported goods as well as the revaluation thereof has been done only based on upon the NML test reports. Indubitably, NML is a reputed and recognized test....