2017 (10) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....Tehran, AR- for the respondent ORDER As per facts on record, the appellant filed bill of entry dated 22.01.2013 for the clearance of 244.300 MT of Heavy Melting Scrap (constituted of rail line scrap of length below 1.5 meter) & classified the same under Customs Tariff item 7240 49 00 of Customs Tariff Act, 1975, under the claim of concessional rate of duty in terms of Sr. No. 330 of Notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he rail lines and are not usable as such, they have to be held as waste and scrap. They also relied upon the Board's Circular no. 1/2005-CUS dated 11.01.2005. Further, reliance was placed upon DGFT clarification issued vide letter dated 02.02.2012 holding that the rail lines having length up to 1.5 meter are classifiable under chapter heading 72.04. 5.  Ld. Advocate appearing for the appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n in the case Indo Deutsche Trade Links stands reversed by the Hon'ble Supreme Court reported as Commissioner of Customs (Sea Port-Import), Chennai Vs. Indo Deutsche Trade Links 2017 (348) ELT 201 (SC). It stands observed by the Hon'ble Supreme Court that since the importer accepted the mis-declaration as also under-valuation, the Tribunal decision was set aside and the order of the original autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be assessed under chapter heading 72.04, as claimed by the assessee or the same are classifiable under chapter heading 73.02, as contended by the Revenue. We note that the Board Circular No. 8/2006-cus dated 17.01.2006, supporting the revenue's views was quashed by the Hon'ble Madras High Court as also by Hon'ble Punjab and Haryana High Court. The said decisions were put challenged before the Hon....