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3. Heard the learned Counsel for appellant. She has submitted that in Customs Tariff, Heading 7602 deals with "Aluminium Waste and Scrap" and that Sub-heading 76020010 covers "Aluminium Scrap as per ISRI Code"

whereas Sub-heading 76020090 covers "Other Waste and Scrap". She has further submitted that as per 1997 ISRI Specification, "Aluminium Scrap Radiators" was covered by ISRI Code word "Talk" and the same is covered by Sub- heading No.76020010 of the Customs Tariff. ISRI specifications have undergone some changes in 2011. However, The Customs Tariff was not aligned with the reversed ISRI specifications. She has further submitted that all the goods imported by the appellant were classifiable under ISRI specifications of 1997 and the same were falling under Sub-heading 760020010. As a result, there has been no mis-declaration. She has further submitted that the value was enhanced by assessing officer without following the procedure laid down by Customs Act, 1962. She has further submitted that it was held by this Tribunal in assessee's own case decided through Final Order No.70132-70137/2017 dated 17.01.2017 that before enhancing the assessable value, revenue has to first establish that the price is not the sole consideration and such exercise was not carried out in the present case. Therefore, impugned order is not sustainable.