TaxTMI 
TaxTMI 
1998 (3) TMI 432
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....m, 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 were allowed clearance as waste and scrap, a....
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....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 was old used and joined but had adduced no s....
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....orm 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 circumstances of this case, we consider that the view ta....