2008 (12) TMI 537

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..... [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Customs holding that the copper scrap imported by the appellants was of Birch grade and not of Dream grade as declared, enhancing the unit price of the imported goods to USD 1300 per MT under the provisions of Rule 8 of the Customs Valuation Rules, 1988, and revising the val .....

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..... nt hair wire, copper clad plating rakes, grindings, copper wire from burning containing insulation etc. Birch - Copper wire shall consist of miscellaneous and unalloyed copper wire having a nominal 96% copper content (minimum 94%). Should be free of excessively leaded, tinned, soldered copper wire etc.) It is not open to the appellants to contend that the goods were tested and found not to be of .....

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