TaxTMI 
TaxTMI 
2018 (7) TMI 349
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....n No. 21/2002 (SI. No. 200). On examination of the goods, they were found to be new anchor chains against the declared description of heavy melting scrap. On physical inspection by an independent Chartered Engineer, the goods were certified as used ship anchoring chains. The issue was referred to National Metallurgical Laboratory, Madras Centre, for their opinion on the imported goods. The said agency opined that the material appears to be used ship anchoring chains. They further opined that of the material is declared as not suitable for use by a professional Chartered Engineer then the material may be considered as heavy melting steel scrap. In the above factual background, the Revenue had come up that the goods cannot be considered as he....
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....appellant requested the customs authorities for permission to cut the impugned good in the bonded warehouse under customs supervision so that the same could be used only as heavy melting scrap but the permission was not granted by the customs authorities. 2.3 Finally he submitted that there was no mis-declaration and the appellant was entitled to the benefit of customs exemption notification. 3. The Ld. DR, Shri A. Cletus, ADC, justified the impugned order. He argued that the examination of the goods have reflected that the same were new anchor chains. The goods were found in running length and not cut into pieces to render them as heavy melting scrap. Since the goods are second hand ship anchor chains, the same are not allowe....