2008 (4) TMI 156

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....r per: Archana Wadhwa, Member (J)]. - The appellant is a 100% EOU registered for manufacture and export of recycled metal scrap, Ingot and Metal alloys etc. They filed two bills of entries for import of goods declared as "Transformer Scrap" at the rate of US $ 150.00 PMT. As per Revenue, the declared goods were not "Transformer Scrap" but were old and used transformers. Accordingly, proceedings we....

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....formers as one of their raw materials. 1.2 In view of the above clarification, the Commissioner, while deciding the matter did not confirm any demand of duty against the appellant. However he held against the appellant on the ground that there was misdeclaration in the description of the goods and enhanced the value by resorting to Rule 7A of the Customs Valuation Rule by observing that there was....