TaxTMI 
TaxTMI 
2022 (10) TMI 14
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.... imported upon procurement of these after demolition of six 'petrochemical tanks' in the United Kingdom by M/s GK Middle East FZC, Ajman. Customs authorities chose to classify the impugned goods against tariff item 7208 2510 of First Schedule to Customs Tariff Act, 1975 corresponding to products in prime condition instead of the declaration against tariff item 7204 4900 corresponding to 'waste and scrap' in First Scheduled to Customs Tariff Act, 1975. In addition, order-in-original no. 21/2010-Commr Appg (Adj) dated 4th March 2010 of Commissioner of Customs and Central Excise & Service Tax, Goa held the goods, imported vide bills of entry no. 113029/30.04.2009, 103030/30.04.2009 and 113031/ 30.04.2009 and valued at Rs. 77,77,300, to be liab....
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....red directly by the importer. At the same time, there is no aspersion cast on the intended 'end use' or any suspicion that the metal plates are of 'prime' material. Indeed, the proceedings have culminated in confiscation and imposition of penalty on the finding that these are 'used' and, hence, permissible for import only against a valid licence; licence was being insisted upon as 'used' goods, other than 'capital goods', is not permitted to be imported without such authority. The sole plea of the importer has been that mutilation of the impugned goods, being a pre-requisite for commercial deployment, should be deemed to have been so presented for assessment and clearance under section 17 and section 47 of Customs Act, 1962 respectively. 4....
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..... On the one hand, from the trade and market enquiries made by the Department, from the report of the Chemical Examiner, CRCL and from HSN, it is' quite clear that the goods are classifiable as "Denatured Salt" falling under Chapter Heading No. 25.01. The Department has not shown that the subject product is not bought or sold or is not known or is dealt with in the market as Denatured Salt. Department's own Chemical Examiner after examining the chemical composition has not said that it is not denatured salt. On the other hand, after examining the chemical composition has opined that the subject matter is to be treated as Sodium Chloride.' and, in Hindustan Ferodo Ltd v. Collector of Central Excise, Bombay [2] that '3. It is not in di....
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....resentative, relying upon the report on examination of the goods, insisted that 'plates' of 'a thickness of 4.75 mm or more:' within sub-heading 7208 25 of First Schedule to Customs Tariff Act, 1975, as held by the adjudicating authority, should prevail as more specific description of the form in which the goods were presented for import. 8. On scrutinising heading 7208 of First Schedule to Customs Tariff Act, 1975, within which the impugned order has placed the goods imported by the appellant, it is seen that the description 'Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated' has been sub-classified at the eight digit level for one item and, for all other items, as sev....