TaxTMI 
TaxTMI 
2001 (6) TMI 451
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....i T.D. Bodade, JDR, for the Respondent. [Order]. - The appellant received three consignments totally weighing 189.315 tons of goods described as "electrolytic tin plate W/W", "Appx. Waste waste quality electrolytic tinplate" and "electrolytic tinplate waste/waste" which had been imported by Fibre Foils Ltd. It is stated that Fibre Foils Ltd. is a "sister concern" of the appellant. The ....
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....larised by issue of gate passes. He was also of the view that what the appellant received was tin plate waste and what it cleared was not tin plate and therefore, confirmed the demand for duty and imposed penalty. This order having been confirmed by the Commissioner (Appeals), the matter is before the Tribunal. 3. The Counsel for the appellant does not deny that the credit could not have b....
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....learance of the goods on payment of duty has nothing to do with the reversal of the credit that was earlier ordered. The question of clearance of goods under Rule, 57F(1)(ii) would only rise in cases where credit of the duty paid on the input is taken. Where no such credit is taken, the provisions of this sub rule will not apply at all. Where there is no dispute that the goods, which were received....
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....e in each case, in other words are sheets of tin plates and therefore, would not be waste within the meaning of Note (8) to Section XV of the Customs Tariff. The fact that they have been classified under Heading 7210.10 which is for sheets, not under Heading 7204.00 which would be applicable to waste further confirms this view. The total quantity of the goods shown in the bills of entry correspond....