TaxTMI 
TaxTMI 
1998 (8) TMI 270
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....furnace for which imported scraps is the main inputs. They had imported waste, heavy melting steel scrap and accordingly filed the Bill of Entry. On examination, the goods were found to contain 80% old, used and rusted pipes of different sizes and it was also observed that the ends of the pipes were not finished. The rest of the 20% scraps was bent and crushed in nature.The Commissioner of Customs, Kandla, after offering personal hearing to the CHA and the representatives of the importers, confiscated the goods with option to redeem the same on payment of fine Rs. 5 lakhs, holding that there was misdeclaration as goods were declared as scrap whereas they have been found out to be serviceable pipes for which licence is required under Para 24....
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....t enhancing the value. He also relied upon the decision in the case of Tata Iron and Steel Co. Ltd. v. C.C.E. - 1995 (75) E.L.T. 3 (S.C.) in which it was observed that there are different grades of melting scraps viz. heavy, medium and light. He further observed that the technology has changed and in view of the development in the Iron and Steel Industry, the size factor could not always be the main criterion for the classification of Steel scraps. The ld. Counsel also placed reliance on the decision in the case of Amarson Woollen Mills v. C.C., Bombay - 1992 (61) E.L.T. 756 and in the matter of Panchamal Steel Ltd. v. C.C.E. - 1993 (68) E.L.T. 436 (T). Finally it was submitted that the benefit of doubt which is evident from the fact that n....