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2017 (10) TMI 153
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....arma, AR- for the respondent ORDER Both the appeals are being disposed of by a common order as the issue involved is identical. 2. As per facts on record, the appellants filed two bills of entry for the clearance 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, 19....
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....ea and contended that inasmuch as goods in question are old, used and cut pieces of the 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 class....
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.... 7. However, the Ld. DR appearing for the Revenue submits that the Tribunal decision 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....
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....quired to be decided in the present appeals are as to whether the rail cut length below 1.5 meters are to 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 Cour....