TaxTMI 
TaxTMI 
TaxTMI 
2002 (12) TMI 456
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....dran, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Appellant is aggrieved with the Order-in-Original No. 22/2000, dated 8-3-2000 by which the Commissioner of Customs, Chennai has rejected the assessee's declaration pertaining to (81.61 MTs as bushelling scrap and held the same to be as Slates/Plates and re-fixed the value. He has also imposed a fine of Rs. 1,70,000/- besides....
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....nnot be considered as scrap. He has noted that going by the dimensions of these pieces they can be used as such and they cannot be said that they are fit only for melting. He has also noted that the importer is a trader and not an actual user and hence the item is required to be categorized as Slate/Plates. 3. Counsel Shri S. Murugappan, Advocate along with Ms. Pramila, Advocate submits that....
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....amined the issue thoroughly in the light of the NML's certificate certifying the item to be non-alloy steel scrap for melting purpose. He has also noted the guidelines for considering the item to be ferrous scrap issued by the ISRI, USA where ISRI Code 207 contains same definition of Bushelling. He has also noted the trade understanding to treat the item as scrap and that such material is not manu....
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....chandran reiterates the departmental contention and submits that the Commissioner's observation that the size of the item is very big and to be considered as Slates/Plates should be upheld. 5. We have carefully considered the submissions and find lot of merit in the contention raised by the counsel. We notice that the Commissioner himself got drawn the samples and sent the same to NML. They ....