1995 (4) TMI 172

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....ppeal 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 fabrication into machinery parts and in that....

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....p 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 melting scrap is defined prescribing the leng....

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....y 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 provisions contained in Para 21(b). I find that Sr. No. 17 of Appx. 5A....