2009 (5) TMI 682

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....ent. [Order per : Jyoti Balasundaram, Vice-President]. - Scrap imported by the appellants herein described as heavy melting scrap, has been found to be re-rollable steel scrap; the appellants have been found to have contravened the provisions of Section 111(m) both for misdeclaration of the description of the goods and for the value as the value declared was for heavy melting scrap when the goo....

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.... as heavy melting scrap based on the visual examination and dimensions of the structures. It states that the materials can be considered as 'Re-rollable steel scrap'. 3. We find that IS 2549:1994 Indian Standard Code for Classification of Processed Ferrous Scrap describes what is re-rollable steel scrap. Standard No. 13 is reproduced herein below :- "13. Re-rollable steel scrap. 13.1.....

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....he dimension prescribed for re-rollable steel scrap in Standard 13 of IS: 2549:1994. We also find that the Notification No. 21/2002-Cus dated 1-3-2002 at Sl. No. 201 covers Re-rollable steel scrap in its entirety. Although the appellants do not claim the benefit thereof, its relevance is due to the fact that it is recognized while granting exemption under the Notification that Re-rollable steel sc....