1998 (5) TMI 226

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....e Respondent. [Order per : S.S. Kang, Member (J)]. - The appellant filed this appeal against the order-in-original dated 12-9-1989 passed by Additional Collector of Customs, Chandigarh. 2. In the impugned order the tungsten carbide tips recovered from the appellants' business premises are ordered to be confiscated and released on payment of redemption fine of Rs. 40,000/-. Demand of ....

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....lso submits that the goods were waste and scrap of tungsten hence classifiable under Tariff Heading 81.13 of the Customs Tariff. 5. Heard Shri S.N. Ojha, JDR. 6. In this case tungsten carbide tips were recovered from the premises of the appellant. Shri C.P. Aggarwal, Managing Partner made a statement on 13-5-1988 that these tips were imported and were got cleared as brass scrap as ....