2002 (12) TMI 456

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....and re-fixed the value. He has also imposed a fine of Rs. 1,70,000/- besides penalty of Rs. 20,000/-. 2. Counsel submits that there is no dispute pertaining to 1.45 MTs which was considered as stripes with holes and as scrap; 13.01 MTs which have been considered as cut-sheets. The dispute revolves around is 81.61 MTs of scrap which had been imported by the appellant and declared as scrap. The department had drawn samples and had sent the same to National Metallurgical Lab (NML) for obtaining opinion on the same. NML issued a certificate stating that the samples satisfy the requirement of Clause 5.18 of ISI specification and it is a bushelling scarp. The Commissioner however did not accept the report of the NML and held that although....

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....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 manufactured, marketed or available in the country or in the international market in these dimensions. We have examined the definition appearing in note 8(a) of Section XV of the Customs Tariff Act. We have perused the grounds and find that there is no evidence placed to show that such material as imported is being treated in the international market as prime material and is being used for the purpose other than as scrap. The ld. Commissioner (Appeals) has also taken into consideration the opinion given by an expert ....