2009 (10) TMI 717

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....dent. ORDER This is an Appeal against the order of the Commissioner dated 16-9-2004. The Appellant imported consignments and declared them in the bills of entry as "Silicon Electrical Steel Strip Scrap (originated from dismantled old and used transformers)" and sought classification under Heading 7226.11; they declared total value of Rs. 35,64,373/-(Rupees Thirty Five Lakhs Sixty Four Thousa....

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....only) under Section 112(a) on the Appellant. 2. Learned Advocate submits that the material imported is retrieved from old and used transformers which are dismantled. Therefore the consignments imported are only scrap. The report of the Superintendence Company is not to be relied upon and the Department should have got the test conducted through the chemical examiner of the office of the Chief C....

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.... has been held that the materials obtained from dismantled and old transformers have to be treated only as scrap and could not be considered as defective goods, and that defective goods are those which arise during the manufacture on account of not confirming to quality, standard etc. 3. Learned Departmental Representative (SDR) reiterates the findings of the Commissioner. He also submits that ....

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....hen the declared value of the goods are not acceptable for valid reasons. However, in the present case the basic dispute is whether or not the goods imported by the Appellant can be considered as defective CRGO sheets as held by the Commissioner. We find that it is not disputed that these consignments have emanated by dismantling of old used transformers which are scrap. As already held by the Tri....