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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 ..... ssessing the iron powder at its re-determined value - appeal allowed by way of remand. - Appeal No. C/53128/2014 - Final Order No. 60126 / 2018 - Dated:- 26-2-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Sudeep Singh, Advocate- 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 goods ) classifying the same under Tariff Item No. 72044900 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd., Khanna. The Laboratory vide report no. 2012090101 dated 03.09.2012 had described the chemical composition of the material as 1.29% of Carbon, 0.062% of Phosphorous, 0.044% of Sulphur and 60.07% of Ferrous and that material was having PH value in water as 8.90 which showed that the material was Alkaline in nature and as per the report the material was non-hazardous. As such the impugned goods weighing 338.620 MT were estimated to be Turning 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 adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineer and the United Solutions Laboratory has brought out the percentage of both categories of goods namely the turning and boring scrap and the iron powder. However, we find that the nature of the goods of two categories is different, and adoption of the same value of USD 400 MT for both the categories of goods is therefore not correct, particularly since the price of iron dust powder is admittedly lower as compared to the price of the M.S. Turning and Boring scrap. Accordingly, the adjudicating authority is required to re-determine the value of iron dust powder in the consignment under the Customs Valuation Rules, 2007 and re- adjudicate the matter afresh after assessing the iron powder at its re-determined value. 8. In view of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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