2007 (7) TMI 555

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..... per : M. Veeraiyan, Member (T)]. This is a Department s appeal against the order of the Commissioner (Appeals) No. 333/2000(8-KDL)CUS/ Commr(A)/Ahd. dated 28-3-2000. 2. Heard ld. SDR. None appeared for the respondent. 3. The relevant facts, in brief, are as follows :- (a) The respondent filed bill of entry for imported goods declaring the same as 16.185 MTs. of Zinc Scrap Slab (Scull) .....

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..... f the Zinc Scrap (Saves) was enhanced to US $ 550 pmt. (d) Commissioner (Appeals) relying on Chemical Dictionary and other literature has held that Zinc containing 98% metal content should only be considered as Zinc in pure form (Anode) and therefore held that the mis-declaration of description as not sustained. He also held that the value of US $ 1000 pmt. relates to prevailing market value Zin .....

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