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TMI Blog2018 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... RI Code "Scope" does not cover any goods which are having impurity such as plastic. Therefore, there should be no interference with the classification of said consignment decided by Revenue. However, the value was enhanced without following the requirement of Section 14 of Customs Act, 1962. Therefore, matter remanded back to the Original Authority with direction to follow the requirement u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were described in the Invoice as Zinc Die Cast Scrap as per ISRI Scope and filed bill of entry on 14 th March, 2014 declaring the goods as Zinc Die Cast scrap. On examination, it was found that the consignment as having around 20% plastic scrap, therefore, applying the ISRI Scope Revenue held that the goods were not as per the ISRI grade Scope and classified the goods under Tariff Item No. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred present appeal before this Tribunal. 3. Heard the Learned counsel for the appellant and perused ISRI Code. The Learned Counsel has submitted that Learned Commissioner (Appeals) has not given any finding on value and that enhancement of value was not as required under Section 14 of Customs Act, 1962. The Learned Counsel also contested the change in the classification by revenue and ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requirement under said Section 14 for arriving at value of the consignment for the purpose of assessment and re-determine the redemption fine and penalty after setting aside the impugned Order-in-Appeal. The matter is remanded to the Original Authority with above directions. The appellant is also directed to cooperate with the Original Authority. Needless to say that Original Authority shall gra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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