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TMI Blog2018 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant Shri. A.K. Saini, AR- for the respondent ORDER Per Devender Singh The appellant is in appeal against the impugned order. 2. Brief facts of the case are that appellant had filed bill of entry no. 7408164 dated 17.07.2012 through CHA M/s A.B. Agencies, Ludhiana for clearance of 331.73 MT of M.S. Turning & Boring, ISRI Code 2002 to 204 & 220 (hereinafter, the impugned goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment. Two samples of Mill scale were drawn and tested at Bali laboratories, Ludhiana, and as per their test report, iron content found to be different in both the samples i.e. 59.90% in 1st Sample and 23.70% in 2nd Sample. Hence the average iron content in Mill Scale was 42.50% approximately. As the lab report appeared to be inconclusive the Chartered Engineer recommended further testing. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 30% i.e. 101.586 MT and out of the balance 70% i.e. 237.034MT, approximately 75% i.e. 177.7755 MT was iron powder and balance 25% i.e. 59.2585 MT was Turning. Hence, total turning in the consignment was approximately 101.586+59.2585 = 160.8445 MT. 3. The matter was adjudicated and in the adjudication order, the adjudicating authority classified the iron dust powder under Customs Tariff Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the mis-declaration part but the value of iron powder has not been assessed correctly. 5. The ld. AR submitted that the appellant had given their no objection in paying duty for iron dust over the invoice value and hence the value of USD 400 MT has been correctly adopted by the department as per the report of the Chartered Engineer. Hence, the impugned order was proper. 6. Heard the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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