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TMI Blog2017 (9) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent ORDER Per : Devender Singh The appellants are in appeal against the Order-in-Appeal No.ASR-CUSTM-PRV-APP-311-14-15 dated 30-01-2015 passed by the Commissioner of Customs and Central Excise (Appeals), Chandigarh. 2 Brief facts of the case are that the appellant M/s Shri Balaji International filed Bill of Entry No. 9328239 dated 15.02.2013 for the import clearance of 98.935 MTS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Heading 7208 and that there was mis-declaration of the goods rendering them liable to confiscation. After adjudication, the goods were classifiaed under 72089000 instead of 72044900 and the value was enhanced on the basis of the value of Hot Rolled Non Alloys Steel Sheets and the same were cleared vide Bill of Entry No. 9313526 dated 14.02.2013 after loading of value to $536 per MTS. The g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the basis of goods whose specific dimension was given in para 6 of the Order-in-Original as Hot Rolled Sheets (Non Alloys) '1.5-4mm x 900-1550mm x 1550-2550mm'. However, in the absence of specific dimension of their cuttings, the goods were neither comparable in description nor in dimension. He also relied upon the judgment of Anand International vs. Commissioner of Customs (Preventiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sizes and basically waste arising out of fabricating industry and can be used for re-rolling. The second report indicated that goods were prime MS Plates of various lengths and cuttings of big sheets and these can be re-rolled. On that basis, the Revenue classified the goods under 72089000 as Prime Hot Rolled sheets. We find force in the contention of Ld. Advocate that heading 7208 requires that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reports are also conflicting to that extent. In view of these facts, we find that the basis of classification as well as loading the value is fallacious. 7. In view of the foregoing, classification of Chapter Heading 7208, the charge of mis-declaration and under valuation are not justified and the enhancement of value is equally unjustified. 8. In view of the above, the order of Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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