1998 (3) TMI 432

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....he Respondent. [Order per : Lajja Ram, Member (T)]. -  M/s. Sterlite Indus. (India) Ltd., had imported a consignment declared to contain copper scrap and filed the Bill of Entry No. 2546, dated 12-11-1991 for its clearance. The goods were examined and it was found that out of the total consignment of 41.429 M.T., the goods weighing 5.457 M.T. were copper wires. The rest of the goods wer....

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....aded for allowing the appeal. 3.  In reply, Shri R.S. Sangia, JDR, stated that the goods on examination were found to be copper wire which was a different commodity then copper waste and scrap. The examination report is categorical and that the appellants had not denied that the goods were copper wire. They had submitted in their letter that the copper wire were the green copper wire which....

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....had submitted that the green copper were in the form imported could not be used as wire and were required for melting. We find that the goods on examination were found to be copper wire and there was a specific definition of waste and scrap and that the goods in dispute did not satisfy the said definition. We consider that the goods had to be assessed in the form imported. In the facts and circums....