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TMI Blog2006 (5) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... upport of the declared price of 600 U.S. $ per M.T. 2. Consignments were assessed provisionally and cleared against bond. Samples taken were sent to the Customs House Laboratory for testing. Upon test, they were found to be of 99.4, 99.5, and 99.6% zinc. The chemical examiner opined as under :- Sample is in the form of cut piece of rectangular ingot. It is mainly compound of zinc. The percentage of zinc in the sample as received = 99.6. In the light Chapter heading 79.02/72.04 of H.S.N. It does not appear to be re-melted zinc ingot. Show cause notice was issued to the appellant on 11-1-2000 alleging mis-declaration of value and proposing to enhance the value to 1500 U.S. $ per M.T. Basis for this enhancement of value was that Electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding upon purity, use also varies. What is being emphasized by the learned Counsel is that zinc falling below purity of 99.90% cannot fall in the grade of Special High Grade. It is being pointed out that the appellant s consignments were below this cut off mark of 99.90%. Learned Counsel has also pointed out that as noted in the impugned order purity of the compared consignment is 99.9785%. The point made is that, grade of the zinc imported by the appellant and grade of zinc compared with being so widely different, the Commissioner was in error in comparing them. 6. As regards the report of the chemical examiner it is being pointed out that the reference made to Chapter headings 7902/72.04 of HSN is entirely incorrect. It is being pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98.0 a When specified for use in the manufacture of rolled zinc or brass, aluminum max = 0.005%. b Tin max = 0.001% c Aluminum max = 0.05% The encyclopedia also states that the above varieties are made from ore or other materials by distillation or electrolysis. But it is clear that the superior grades i.e. Special high grade and high grade are of minimum 99.90% purity and above. The consignments imported by the appellant are below that purity at 99-4-6%. 9. Numerous chemical industries literature mentions that re-melted zinc ingots are of minimum 99% zinc content while chemical specification would be 99-99.5% zinc. 10. From the above technical and commercial material it is clear that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is hard to understand why the Commissioner left such identical goods and chose the stray import at high value of much higher Grade zinc, for comparison. 15. Coming to the learned SDR s contention that the matter should go back for determining the correct value, we find that there is no requirement for sending, the case back. Firstly, it is clear that the case made by the Revenue is not sustainable. Secondly, the appellant s import price being somewhat close to the import price of identical goods, even on a prima facie basis, there is no case for rejecting the transaction value. 16. In the findings we have reached above, the impugned order is set aside and the appeals are allowed, with consequently relief to the appellants. 17. Befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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