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Issues:
1. Misdeclaration of grade of imported copper scrap - Birch Grade vs. Dream Grade. Analysis: The appellant imported copper scrap declared as "Dream Grade as per ISRI," but a show cause notice alleged that the scrap was actually of Birch Grade. The adjudicating authority confiscated the goods, enhanced their value, and imposed penalties. The Tribunal remanded the matter, leading to the impugned order based on the remand order. The key contention was whether the imported copper scrap was Birch Grade or Dream Grade as per ISRI guidelines. Birch Grade consists of unalloyed copper wire with a nominal 96% copper content, while Dream Grade includes unalloyed copper scrap with a nominal 92% copper content. After testing samples, it was found that the copper content was less than 90% when tested as such, indicating Dream Grade. The Revenue argued that after cleaning the samples, the copper content was around 96%, alleging misdeclaration as Dream Grade. Post remand, samples were tested, revealing that the copper content was over 95% when cleaned, but less than 90% when tested as such. Considering the ISRI guidelines and the test results, the Tribunal concluded that the scrap in question was of Dream Grade. Therefore, the allegation of misdeclaration regarding the grade of scrap and valuation was deemed unsustainable, leading to the impugned order being set aside, and the appeals being allowed.
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