1999 (11) TMI 761

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.... that duty is to be collected as applicable steel sheets as distinct from bushelling scrap. 2. Heard Shri S. Murugappan, ld. Advocate who submitted that the quantity involved is 124.740 MTs out of total quantity of 169.540 MTs imported under Bill of Entry No. 3808, dt. 21-1-98 contained in 8 containers for which importers had declared the value of Singapore Dollars 240/MT and had claimed assessment under Customs Notification No. 203/92 on the basis of Advance Licence for melting scrap. He submits that the examination was conducted twice whereby 44.8 MTs were held to be edge cuttings and therefore scrap. The remaining items concerned of scrap in the form of sheets in the following sizes in inches :- 13/10, 11/6, 16/19, 15/8, 9/7, ....

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.... and the seller. Ld. Advocate submits that in some of the cases the items imported are even less than 12 inches as far as both length and breath are concerned. In other cases, it is only marginally higher in one of the two aspects. He further submits that Bureau of Indian Standards has also prescribed the goods for classification of processed ferrous scrap and vide IS 2549:1994 . He takes us to the Item 5.1 which deals with heavy melting scrap and more particularly Item 5.18 which deals with bushelling scrap. He submits that most of their items imported would qualify under the said standards. He submits that neither of these have been clearly considered in the order impugned. He further submits that the current practice of the same Custom H....

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....ct which is pari materia to the Customs Tariff Act. 6. At this point, ld. Advocate counters that the facts in this decision are different from the facts of the present case. Firstly, the items imported are of much smaller dimensions than those of considered by the Tribunal in the case of Bajaj Auto Ltd. (supra). Secondly, in the case of Bajaj Auto Ltd., the goods were cleared for sale in the open market for home consumption. There was also evidence of actual end-use therein for the purposes other than melting scrap. As against this, the present items imported are of smaller dimensions, have been ordered for imported as bushelling scrap, and are there is no evidence that they are going to be used for any other purpose than the meltin....