2013 (9) TMI 249

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....uty as 5%, countervailing duty 16%, Educational Cess 2% and special additional duty 4%. 2. The said imported consignment contained in 19 containers was found to be tallied with declared weight of the goods. However, as the goods on examination were found to be used and old rollers appearing to be part of steel sheet/plate bending machines, samples were drawn and sent to CRCL. As per test report dated 16-4-2007 of CRCL, the sample was a circular metallic piece made of steel having uneven flat surface on top and bottom, the sides were rusted and the chromium content was more than 0.3% by weight. 3. The appellants were directed to produce the literature so as to show the origin of the goods. Vide their letter dated 29-9-2006, the a....

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....CE, Revenue entertained a view that inasmuch as the material in question is capable of being used as rollers after small repairing/re-conditioning, the same is classifiable under heading 8455 9000, attracting higher rate of duty. Accordingly, proceedings for confirmation of differential customs duty of Rs. 6,70,080/- were initiated against the appellants by way of issuance of Show Cause Notice (SCN) dated 7-6-2007. The notice also alleged violation of the Para 2.33 of the Handbook of Procedures under Foreign Trade Policy, 2004 and proposed confiscation of the goods. 6. The said SCN stands culminated into impugned order passed by Commissioner of Customs vide which he has confirmed the demand of duty of Rs. 6,70,080/- by treating the go....

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.... in his impugned order has dealt with the said pre-shipment inspection certificate submitted by the appellants and has held that the same is prescribed mainly for the purpose to ensure that the consignment does not contain any type of arms, ammunition, mines, shells, corrosion, radio active contaminated or any other explosive material for the purpose of clearance of scrap. The said certificate is based on visual inspection during loading process, as mentioned in the certificate itself. As such he has discarded the said certificate and proceeded ahead to rely upon the Chartered Engineer's certificate given in India on examination of the goods. 9. It is seen that CRCL report prepared by the Revenue does not indicate whether the goods ar....

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....h rollers after repairing/re-conditioning are capable of being used as rollers. It is well settled law that the goods have to be assessed in the condition in which they are imported. Even if some of the rollers can be put to use after some re-conditioning, the said fact will not make the imported goods as rollers to be used as parts of the machine. 11. The decision of the Hon'ble High Court of Punjab & Haryana in the case of Patiala Castings P. Ltd. v. Union of India reported in 2003 (156) E.L.T. 458  (P & H) fully covers the appellants' case. While dealing with an identical case where the imported consignment consisted of old and used, rusted and waste & scrap, the Hon'ble High Court observed that inasmuch as admittedly the cons....