2014 (5) TMI 363

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.... 3. The appellants filed this appeal against the impugned order passed by the Commissioner of Customs (Appeals). 4. The brief facts of the case are that the appellants filed bill of entry for clearance of goods declared as Heavy Melting Scrap classifiable under Chapter 7204 49 00 of the Customs Tariff Act. The goods were examined and inspected and thereafter the opinion of Chartered Engineer was obtained in respect of the imported goods and as per the opinion of the Chartered Engineer the goods are used defective and rejected rolls and the Chartered Engineer also opined that the used defective and rejected rollers are the part of the rolling mill plant and can be serviceable to put into use. The Revenue is of the opinion that ....

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....rs are serviceable and can be used as part of rolling mill. The appellants also relied upon the certificate issued by the supplier which specifically mentioned that the rollers cannot be refurbished or re-rolled and put to any other use without re-melting and re-casting. Therefore, the impugned order is not sustainable. 6. Revenue relied upon the opinion given by the Chartered Engineer to submit that the rollers in question are not heavy melting scraps, rather the same are serviceable and can be put into use. Revenue also relied upon the decision of the Hon'ble Punjab & Haryana High Court in the case of Assistant Commissioner of Customs, Ludhiana v. Aman Alloys Ltd. - 2011 (271) E.L.T. 200 (P & H) in support of their claim. 7.&em....

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....g from 4% to 6% approximately and Chromium ranging from 10% to 17% approximately which shown the presence of good quality steel. These percentages of Nickel & Chromium were only on the main middle working layer of the rollers and rest we found more percentage of FE 85% to 98% on the remaining portion of the roller. The working of the rollers is always done on the middle portion which has to be of good hardened steel to get proportionate tensile strength. The surface of these rollers was also not uniform. As such if these rollers are used for the purpose they are meant for, the product cannot be extracted upto the mark i.e. the product sheet cannot have the desired polish, brightness, straightness and even the proper uniform gauge. In sho....