JUDGMENT

ZAFAR-UL-MAJEED, MEMBER (TECHNICAL).---
This appeal has been filed by the Collector of Customs, Lahore against Order-in-Original No.8 of 1999, dated 21-1-1999 passed by the Collector of Customs, Central Excise & Sales Tax (Appeals), Central Zone, Lahore whereby the Customs Authorities have been directed to assess a consignment of old and used pipes at the value of Rs.10,000 per M. Ton.2. The relevant facts giving rise to this appeal are that Messrs A.A. International, Lahore (the contesting respondents) imported a consignment declared to contain "bundled , scrap and welded pipe cuttings" weighing 42,890 kgs and sought clearance thereof vide Bill of Entry No.239, dated, 15-7-1997 filed at Lahore Dry Port, On examination, the consignment was found to contain 40,790 kgs. of old and used but serviceable steel pipes of different lengths and dimensions and only 2400 kgs of bundled scrap. Value of serviceable pipes was determined by the Customs Authorities at Rs.17,000 per M. Ton and a c...