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TMI Blog2001 (11) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Riyaadh, Saudi Arabia. They filed Bill of Entry for warehousing the goods. The value of the goods was declared as Rs. 50,75,492/- at the rate of US$ 470 per metric ton. The authorities below observed that the goods are of prime quality and therefore, the CIF value to be assessed should be Rs. 84,46.680/- at the rate of US$ 790 per m.t. Accordingly, a SCN was issued asking the importer to explain as to why the goods should not be treated as of prime quality and computation of value at US$ 790 per m.t. and why they should not be confiscated and why penalty should not be imposed. In the impugned order ld. Commissioner adjudicating the case, confiscated Polystyrene weighing 840 m.t., imposed a penalty of Rs. 23,23,812 on Vishal Corpn. an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of these goods; that 98% goods were of prime quality and only about 2% or so polystyrene product was of off Grade. He submits that, since foreign supplier was manufacturing prime quality goods, therefore, on the bags only PS 125 was written and since only a small quantity of off grade product was available, therefore, the marking on the bags containing off grade polystyrene was also PS 125. The thrust of the argument of the ld. Counsel was that the results of the three samples sent to three different laboratories were different; that there was no uniformity in the results which clearly indicated that the polystyrene imported by the appellant was of off graded quality. Ld. Counsel submits that the Department has select ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ume 16 Styrene Polymers to Toys a Wiley Interscience Publication by John Wiley Sons on page 64 in Table 2 sets out Properties of Typical Commercial Grades of Polystyrene . He submits that this table sets out parameter of Melt Flow Rate if the test is conducted under ASTM 1238 test method. Ld. Counsel submits that test results by the three laboratories to whom the samples were sent for test vary widely; that these tests do not indicate the method or standard adopted by them for calculating Melt Flow Rate. He submits that since the test results vary widely and since they do not indicate the method adopted by them for determining the melt flow rate, therefore, there is wide variation. He, therefore, prays that the appeals maybe sent back to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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