Importer's Zinc Valuation Upheld; Tribunal Rejects Department's Classification Claim Due to Lack of Evidence.

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....Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as "Unwrought/Unrefined Zinc" but the test report revealed that the imported goods were actually "Zinc Dross." - The Commissioner (Appeals) ruled in favor of the importer, holding that the assessing officer lacked valid reasons to reject transaction values and had not followed proper procedures. - The Appellate Tribunal found no evidence to support the Department's claim that the zinc content exceeded 92%, necessary to classify the goods as "Zinc Dross."....