2002 (9) TMI 625

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....ed as Heavy Melting Scrap. The appellant's claim for concessional rate of duty as applicable to melting scrap has also been rejected. 3. The facts of the case are that the consignments were declared in Customs clearance documents as heavy melting scrap. Virgin metal is retrieved by melting the scrap. However, when the consignments were examined by the Customs authorities, a part of the scrap was found to be old and used angles, rods and pipes which have been held to be serviceable and therefore, not eligible to be treated as melting scrap. The confiscation of the goods is for misdeclaration of description and violation of Import Control Policy applicable for 1997-2001. The charge of misdeclaration has been raised because part of the....

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....02. The learned Counsel also emphasized that such mutilation and clearance is in accordance with the provision for mutilation of dual purpose goods under Section 24 of the Customs Act. The learned Counsel also pointed out that the issue of clearance of rusted, old used pipes, etc., as heavy melting scrap remains decided in favour of the importers by the decision of this Tribunal in the case of Global Shiptrade (P) Ltd. v. Commissioner of Customs, Kandla reported in 2002 (142) E.L.T. 152 (T) = 2002 (50) RLT 635 (CEGAT Delhi). 5. As against the aforesaid submissions on behalf of the appellants, the learned SDR has pointed out that the goods have to be assessed to duty and considered for clearance under the Import and Export Policy acc....