2018 (8) TMI 1833

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....d. Altaf, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that the appellant imported Heavy Melting Scrap and filed two Bill of Entries at the declared value as per the purchase invoice. On examination Revenue found that the consignment contained re-rollable scrap also which is to the extent of around 30%. F....

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....Scrap but re-rollable scrap. The appellant have explained that so called re-rollable scrap was old used and defective materials which were imported for the purposes of utilization in furnace, as Heavy Melting Scrap. We, further note that the value was enhanced by referring to NIDB data on which has been held to be not in accordance with law, by umpteen number of decisions of the Tribunal. As such,....