2002 (3) TMI 753

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....te, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants imported Brass scrap. The declaration on the bill of entry was "Mixed Irony Brass scrap as per ISRI "Drink". 2. The scrap was examined in the presence of the Deputy Commissioner. The examination report on the back of the bill of entry confirmed that the ....

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....ttract lower value since brass was costlier than Iron. The Commissioner in his findings drawing upon the statements of certain persons held the goods as of the 'Honey' grade. He enhanced the value, confiscated the goods, permitted redemption on fine and also imposed penalty on the importer. Hence the appeal. 3. Shri Z.B. Nagarkar, Consultant appearing along with Arun V. Bakre, Advocate rei....

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....assifications. The competing classifications read as under :- 1.     Drink - REFINERY BRASS Shall contain a minimum of 61.3% copper and maximum 5% iron and to consist of brass and bronze solids and turnings and alloyed and contaminated copper scrap. Shall be free of insulated wire, grindings, electrotype shells and non-metallics. Hydraulically briquetted material subject ....

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....e on this ground of the change in ISRI Classification. 7. We have seen the IPC (HS) Classification at the material time. The import of the brass scrap of Drink grade was freely importable. Shri Sarkar submits that this classification 'Honey' permits a maximum of 5% Iron and therefore the (HS) Classification permitting free import is not attracted and that the goods would require a licence.....