2011 (3) TMI 634

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....ppellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellants herein filed two Bills of Entry dated 21-1-2003 for the import of heavy melting scrap. On examination it was found that 11 containers contained heavy melting scrap and 9 containers contained re-rollable scrap which was also in excess of the quantity declared by the im....

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....e Tribunal in Lloyds Steel Industries Ltd. v. Commissioner of Customs, Kandla - 2007 (207) E.L.T. 431 to support his contention that since, subsequent to the import, the entire quantity of scrap was melted and used in their factory for manufacture of ingots, the entire scrap should be treated as heavy melting scrap. However, we find that heavy melting scrap and re-rollable scrap are recognized as ....