2004 (12) TMI 201

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....The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the adjudication order was modified with the direction that the value of good shall be US$ 804.50 PMT for the purpose of assessment. 2. Brief facts of the case are that the appellant made import of one consignment declared as Zinc Scrap "Scull" value of which was shown at USD 550 MT. The valu....

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....tin is the appropriate value of the impugned goods. 4. The contention of the appellant is that the Daily Metal Bulletin Price is in respect of the pure quality of zinc whereas as per the test report, the zinc content in present goods are 98.89%, therefore, the imported goods are not Special High Grade Zinc and impugned order is not sustainable. 5. The contention of the Revenue is that percentage....