2010 (3) TMI 606

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....pellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the impugned order whereby the goods, i.e. old and used railways wagons etc. (Heavy Melting Scrap) imported by the appellants were held to be liable for confiscation on the ground that as per the Import Policy, the old and used goods can be ....

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....ared by the appellants was accepted by the Customs Authorities. The appellants also relied upon a decision of the Hon'ble Supreme Court in the case of M/s Tata Iron & Steel Company Ltd. v. Collector of Central Excise reported in 1995 (75) E.L.T. 3 (S.C.), to submit that the iron & steel scrap composed of arising of steel mills such as old and used rails, billets, plates, axles, channels etc. are t....

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.... and used goods and under the Import Policy, specific license is required, therefore, liable for confiscation. The Revenue also submitted that in the impugned order, the Commissioner (Appeals) held that it is common knowledge that no finished product becomes scrap merely on the ground that it is used. An item needs to be unusable/unserviceable to become scrap. 4. We find that the appellants mad....