2017 (5) TMI 223

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..... igin and the value to be adopted for determining the duty liability have not been examined in the impugned order. These are matters vital to determination of classification as well as valuation of the goods. In the absence of determination that would meet the test of legality and propriety, the impugned order is incomplete - it is only proper that the submissions made by the appellant be given app .....

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..... inal no.20/2006 dated 7 th February 2006, Commissioner of Customs (I), Nhava Sheva held that the goods were not in accordance with the specifications of the definition of waste and scrap in note 8 of section XV of the First Schedule to the Customs Tariff Act, 1975, viz., 'metal waste and scrap from the manufacture or mechanical working of metals and metal goods definitely not usable as .....

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..... ocedure laid down in the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. It is also their contention that the imported goods were intended for sale to actual users who would melt them and that such usage would be certified by the jurisdictional Central Excise authorities. According to appellant, the goods were generated in the process of manufacture of prime products and, .....

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