1995 (4) TMI 172

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....ent. [Order ]. -  This is an appeal directed against the Order in Original No. S/10-282/88-IV, dated 23-12-1988 holding a consignment of heavy melting scrap as liable to confiscation but allowing redemption on payment of fine of Rs. 45,000/-. The appellants are actual users engaged in the manufacture of machinery parts and they have an electric furnace, where the scrap is melted for fab....

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....oods were allowed clearance as melting scrap under Notification No. 480/86-Cus. and the appellants; being actual users, have executed the end-use bond before clearance for use of the material as melting scrap. Shri Misra's main objection is that they have declared the goods as heavy melting scrap and as per Para 23(vi)(a), waste and scrap is separately indicated. As per Para 23(2)(vi)(c), heavy me....

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.... Policy - "any item in Appendix 5 will prevail over any item in Appendices 2 Part B and 3". According to Para 21(c) - "any item with a specific description in Appendix 2 Part B or Part A will prevail over an item with a generic description in any of these appendices." Shri Misra seeks to rely on the provisions contained in Para 21(c), whereas Shri Jawahrani seeks to rely on the provisi....