TaxTMI 
TaxTMI 
2007 (3) TMI 44
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....ommissioner of Customs granting the benefit of a Notification under the DEEC Scheme to the respondents in respect of two consignments of goods declared as "non-alloy steel melting scrap (other than stainless steel re-rollable)". The respondents had imported two consignments of such goods, weighing 84.515 MTs and 105.039 MTs, and filed two bills of entry for home consumption, one dated 31-10-1997 a....
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....t from enhancing the assessable value of the goods to US$ 250 PMT for the purpose of recovery of duty. The proposals in the notice were contested. In adjudication of the show-cause notice, learned Commissioner accepted the importer's contention that neither of the consignments contained any material conforming to the definition of "Waste and Scrap" given under Note 8(a) to Section XV of the Custom....
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....n relying on the Board's instructions dated April, 1991 relating to import of goods declared as 'metal scrap' under DEEC Scheme. Yet another grievance of the appellant is that learned Commissioner allowed clearance of the goods as such without ordering mutilation. It is stated that this action would not ensure that the goods after clearance was used for the purpose of melting in furnace. Learned S....
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...., the appellant's grievance is that, without mutilation, the goods could be cleared and used as serviceable materials otherwise than for melting in furnace. We find that learned Commissioner has ordered release of the goods subject to end-use condition, which would mean that the goods should be melted in furnace and evidence thereof in the form of a certificate from the Central Excise Range Office....