2003 (4) TMI 313

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....dent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported in June 2000 goods described in the bill of entry that it filed for their clearance to be CRGO silicone steel sheets from transformers without a licence and claimed clearance of the goods in terms of paragraph 5.3 of the prevailing Hand Book of Procedures 1997-2002. Clause (i) of this paragraph permits import without licenc....

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....ntion of the counsel for the appellant is that the goods are removed from the electrical transformers and are not capable of any other use. They need to be so treated as to remove from them the stress to which they have been subjected, which has resulted in loss of grain orientation which in turn affects their magnetic properties, rendering them unsuitable for use in electrical transformers. The d....

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.... to interpret the words used in the Hand Book because the Hand Book is not based upon the Explanatory Notes of the tariff. 4. We are unable to accept the last contention of the departmental representative that the goods are second hand goods and that the definition of the goods waste and scrap in the HSN Notes applies. 5. At the relevant time, the ITC (HS) import policy, no doubt, was ....