2018 (11) TMI 1166

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.... dated 01.03.2002. The Bill of Entry covered three containers of the manufactured goods, which were purchased by the appellant from M/s Jainik Enterprises Pvt. Ltd., on high seas sale basis. 2. On examination of the goods, revenue entertained a view that the same contained metallic ingots of 7-8 inches length. Samples were drawn and sent to Central Revenue Control Laboratory, New Delhi (CRCL) for testing, as the revenue entertained a belief that the goods were Aluminium Alloy Ingots falling under Tariff Heading No.760102010 attracting Basic Customs Duty of 5% of the CIF value. The test report received from CRCL, under the cover of their letter dated 05.10.2011, gave the contents of the Aluminium as also the other materials like Copper, Min....

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....n the goods is more than 90% and the other metallic contents are exceeding 1%, in which case the goods have to be held as Ingots of Aluminium Alloys. On the other hand the appellants have contended that they purchased the goods under the description of 'Aluminium Scrap-Throb'. All the documents and evidences produced by the High Sea Sealer as also by the Foreign Supplier described the goods as Aluminium Scrap 'throb'. They contended that for the purpose of transportation the goods have been converted into the shape of ingots, which is permissible in terms of the ISRI Circular. The fact that the test reports are heterogeneous in respect of contents of various materials, which do not match to specification of any standard of Aluminium Alloy,....