2014 (2) TMI 115

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n duly taken note by the adjudicating Commissioner that under the DEEC scheme, no defective/seconds and/or scrap stainless materials were permitted for import. Hence, in our view, he has rightly disallowed clearance under the DEEC scheme and ordered for assessing the same to duty including anti-dumping duty on merits. As regards the value adopted for duty purposes, the appellants can have no g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ugned goods were declared to be stainless steel coils of Grade 304. The same was sought to be cleared duty-free under the DEEC scheme. Both on visual examination by the customs officials and as per the inspection by the NML authorities, the materials were found to be of seconds quality. It has been duly taken note by the adjudicating Commissioner that under the DEEC scheme, no defective/seconds an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X