9911796707
TMI Blog2020 (9) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... he consequent discarding of the declared value to enhance the assessed value. Appellant had classified the imports, described as 'steel nuts' and 'steel nuts', under heading no. 73181500 and heading no. 73181600 of the First Schedule to Customs Tariff Act, 1975 and valued at US$987 per metric ton in bill of entry no. 803809/14.12.2009 which, after ascertainment of 12.63% of chromium in 'bolts' and 9.5% of chromium in 'nuts' by 'hand held testing machine', was held to be more accurately describable as 'stainless steel bolts' and 'alloy steel nuts' respectively with the headings remaining unchanged but justifying revision of value to US$2081 per metric ton for 'bolts' and US$ 1708 per metric ton for 'nuts' by adopting London Metal Exchange (L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Anil Kumar Anand v. Commissioner of Customs (Preventive) [2019 (366) ELT 601 (SC)] and of the Tribunal in Advance Scan Support Technologies v. Commissioner of Customs, Jodhpur [2015 (326) ELT 185 (Tri-Del)]. 4. We have heard Learned Authorized Representative who submitted that misdeclaration of the goods jeopardised the contents of the invoice justifying assessment at values as permitted by the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 5. Recourse was had to the prices of constituent metals in the London Metal Exchange (LME) for arriving at the enhanced assessable value, on the supposition that the goods had been mis-declared, after discarding the value reflected in the invoice. Hence, the primary re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d cap, of any other enumerated element would exclude 'nuts' from the category of 'other alloy steel' for the purpose of classification. As pointed out by Learned Consultant, the proceedings lack any record of determination of such contents. We also take note that the rate of duty is not in dispute.
8. Consequently, the evidence on record is not sufficient to determine the impugned goods either as 'stainless steel' or as 'other ally steel' and, in the absence of such evidence, the declaration cannot be faulted. There is no ground to dispute the valuation. Hence, the enhancement of values and detriment built upon alleged misdeclaration fails.
9. Appeal is allowed.
(Order pronounced in the open court on 11/09/2020) X X X X Extracts X X X X X X X X Extracts X X X X
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