2005 (10) TMI 407

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..... . Tata, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellant filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant made import of goods and declared the same as Stainless Steel Magnetic Scrap 400 grade . The goods were examined by the Customs authorities and as .....

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..... e of second grade and also of variable length and thickness. The contention is that their goods were of 400 grade and of second quality and value was enhanced by the authorities on the basis of imports made by the other importers which are of 430 and 409 grades. The contention is that the grade of imported material is 400 and also of second grade, therefore, they are not comparable goods with the .....

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..... rious length and various thickness 1 mm to 4 mm. The examination report also reveals that 30% of the goods are Stainless Steel Scrap. Only 70% can be considered as serviceable sheets in respect of valuation. We find that the imported goods are of 400 grade whereas the revenue enhanced the value after comparing the same with the grade of 430 and 409. As these goods are not comparable with the goods .....

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