2008 (7) TMI 662

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..... orted are copper scrap and not copper. Further there is no basis for holding that refining charges for refining scrap and conversion of the same to copper bar/rod will be US$ 150 per MT - LME prices are indicative and cannot be the basis for enhancing the value in the absence of corroborative evidence of contemporaneous imports at higher price - enhancement of the value is not justified - appeal a .....

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..... tive and cannot be the sole basis for enhancing the value of copper scrap, particularly when the goods imported are copper scrap and not copper. Further there is no basis for holding that refining charges for refining scrap and conversion of the same to copper bar/rod will be US$ 150 per MT. As per Rule 4(2)(b) of the Valuation Rules transaction value of the imported goods shall be accepted provid .....

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