1999 (8) TMI 895

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.... A.K. Chatterjee, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported two consignments each covered by a bill of entry declared to be brass scrap and claimed clearance in terms of an advance licence, issued along with the DEEC certificate. The licence was for import of brass scrap. The dimensions and structure of the goods, revealed on examination, led ....

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....ys that the goods had already been cleared and utilised and that therefore the contentions raised in the appeal with regard to their not being scrap or the benefit of mutilation available under Section 24 not being granted, are not pressed. He however, says that the appellant genuinely believed the goods to be scrap. It is possible, he says that the goods which may be considered in a country to be....

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....ods have been declared in the bills of entry to be scrap. We agree that it is possible that there may be different perception in different country with regard to what is scrap and what is not scrap. What is considered as scrap in one country may not necessarily be considered as scrap in another country, where it may be put to use and hence would be considered as serviceable material. At the same t....