1998 (3) TMI 302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order, dated 23-12-1988 of Collector of Customs (Appeals). 2. The appellants imported a consignment of, what they claimed to be, Carbon Steel Belet Cuttings. They claimed assessment of the goods at the concessional rate of duty of 15% basic customs duty + 40% auxiliary duty under Noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... CTH 7204. 4. Arguing for the Revenue, the ld. D.R. submits that Asstt. Collector held that these goods are scrap. Collector (Appeals) also held that exemption is only for good quality belets and not for scrap which has been imported by the appellants. Moreover, even though the appellants themselves describe these goods as Carbon Steel Belet Cuttings, the Bill of Entry indicates that these....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he impugned goods are carbon steel belet cuttings. The invoice placed at Annexure `A' of the appeal papers while referring to Carbon steel re-rolling scrap describes the goods as "Carbon Steel Belet Cuttings suitable for rolling in Section 63.125 mm x 63.125 mm and in length not below 1 Mtr. and not below 80 Mtrs." Asstt. Collector in his orders has merely stated that the goods are in the nature o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t that the appellants had to establish that these belets were meant for re-rolling and for that they were required to produce an end use certificate. We are not able to pursued ourselves to this line of approach in such matters. It was clarified by Hon'ble Apex Court in case of State of Haryana v. M/s. Dalmia Dadri Cement Ltd. - 1988 (14) ECR - 292 that expression "for use" would mean "intended fo....