2009 (5) TMI 682

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....V.V. Hariharan, JCDR, for the Respondent. [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 ....

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....7 2.5 6. 141 x 108 6.5 7. 338 x 133 19 NML states that the material cannot be considered 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 descr....

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....rejected ingots/ slaps/blooms/billets/bars/rods etc. The dimensions of a few of the structures given in the report do not conform to the 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 the....