1998 (8) TMI 274

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....gar Port based on draught weight of the imported bulk cargo should be accepted and that benefit of Notification No. 151/77-Cus., dated 15-7-1977 as amended by Notification 35/82, dated 28-2-1982 he made available to the Respondent. 2. The facts of the case are that the respondent imported melting scrap of iron or steel at Bhavnagar Port. The IGM of the vessel showed that a quantity of 3299.500 MT per MV. AGORES. The quantity of the bill of entry was supported by certificate of inspection, certificate of weight, certificate of origin, invoice, bill of lading, certificate of sale by MSTC and quantities shown in IGM. The quantity was never disputed by the respondent. It is to be pointed out that melting scrap of iron or steel when import....

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....of metal scrap which alone could be utilised by the importer's mini steel plant. He therefore held that the respondent was entitled to the benefit of notification. Hence the present appeal. 3. It is contended by the department that the respondent had not produced end use certificate in full quantity. Therefore the demand confirmed by the Assistant Collector is correct. It is argued by the department that the reasons advanced by the Collector (Appeals) that there could be no nexus obviously between the draft weighment of the imported metal scrap with that of the actual melting scrap utilised in the electric arc furnace since at the time melting scrap is discharged from the ship at the anchorage certain natural losses could have occurre....