2000 (6) TMI 350

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....BP Coils for short) which were imported by M/s. MMTC and sold to them on high sea purchase basis. Partial Customs duty exemption was extended to the said TMBP Coils vide ad hoc exemption Order No. 327 (F. No. 346/89/87-TRU) dated 24-10-1989 of the Department of Revenue, Ministry of Finance, Government of India, New Delhi, subject to the condition that "M/s. MMTC shall give a declaration in the Bills of Entry to be filed by them to the effect that the TMBP Coils imported are required for the manufacture of electrolytic tinplate for utilisation for the above purpose." 2. During the course of manufacture of Electrolytic tinplates from the said imported TMBP Coils there arose 108.664 MT scrap (about 0.59% of the raw material) in the for....

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....in loss of weight of the products. 3.1  As regards scrap, the ld. Advocate submits that the Electrolytic Tinning Line is an automatic and continuous line. When the Tin Mill Blackplate in Coil form are fed into the Entry Section of the Line, the leading ends of the coils, which are normally crumpled and in damaged condition have to be trimmed. The trailing end of the coils are also to be similarly trimmed and welded into the leading end of the following coil to make a square weld and to make Tinplating operation a continuous one. At times, Blackplate Strips break during processing and when this happens a portion of the Blackplate has to be removed. Consequently, scrap is generated. The ld. advocate is quite emphatic in his assertion ....