1996 (8) TMI 314

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....pondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 1559-DLH/88, dated 4-10-1988. 2. The appellants received a consignment of Melting Scrap of Alloy Steel Stainless Steel Scrap on High seas Sales basis through M/s. Metal Scrap Trade Corpn. Ltd. The appellants claimed this consignment as scrap. On examination of what was claimed to ....

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....is on pro rata basis adopting value of scrap only. There was no basis for taking their price as the same as the price of scrap if it was not scrap. Drawing attention to Chapter 8 of "Scrap for Steel making" from the book "making, shaping and treating of steel", he submitted that dormant scrap can comprises [obsolete], worn out or broken products of consuming industries such as discarded steel furn....

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.... consumer goods, beams, angles, channels, girders, railing, grilles, pipe etc. arising from the demolition of buildings; useless farm machinery, obsolete, broken or damaged industrial machinery. We also take note of the fact that out of the total consignment of 36,739 kgs., the quantity of these articles is mere 2,500 kgs., only 6.8%. The fact that Customs Authorities themselves took the price of ....