TaxTMI 
TaxTMI 
1998 (8) TMI 286
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Kang, Member (T)]. - The appellant filed this appeal against the order-in-appeal dated 22-6-1998, passed by the Collector of Customs (Appeals), New Delhi. 2. Brief facts of the case are that appellant made import of impugned goods and filed bill of entry describing the goods as mild steel melting scrap and claimed assessment under sub-heading 7204.10 of the Customs Tariff. On the inspect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant filed the appeal and the same was dismissed. 4. Ld. Counsel appearing on behalf of the appellant submits that the impugned goods were in mixed length, width and thickness and the goods were not cut to size and shape. Hence the goods were only scrap. He submits that both the authorities below had admitted the fact that steel sheets/plates were of various sizes and of various thickness. He....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and size and the goods were lubricated with the oil to avoid rusting and the steel plates were packed in a good manner. The Collector of Customs in the impugned order held that impugned steel sheets and plates were of three broad category in relation to length, width and thickness. In view of this finding of the fact, we do not find any merit in the appellant's contention that the goods were of ....