2026 (2) TMI 792

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claiming classification under 7204 2990 of CTA, 1975. Officers of SIIB, Customs House Ludhiana examined the goods and obtained the opinion of a Chartered Engineer; the officers seized the impugned goods on 09.10.2017 under the reasonable belief that they are mis-declared and are liable to be confiscated; on the request of the appellant, provisional release was given on payment of duty, interest and the bank guarantee; on completion of the investigation, a show cause notice dated 08.02.2018 was issued and was adjudicated vide order dated 27/28.09.2018 reclassifying the goods under 7224 9099 as alloy steel bars; imposing redemption fine and penalty; on an appeal filed by the appellants, Commissioner (Appeals) vide impugned order dated 26.06.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wrongly relied on the case of Kisco Casting Ltd - 2018 (354) ELT 1084 (Tri. Chd.); the same is not applicable as unlike in the instant case, the importers therein have accepted the enhancement. 4. Shri Anurag Kumar learned Authorized Representative for the Revenue reiterates the findings of the impugned orders. 5. Heard both sides and perused the records of the case. We find that Revenue attempts to reclassify the waste and scrap imported by the appellants under the heading of 'Primary Goods' for the reason that the chemical composition shows chromium, molybdenum, vanadium, nickel and manganese were present in more than minimum proportion. We find that the original authority and the appellate authority have given a go-bye to the relev....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er were taken and print of the same along with photograph of the consignment is enclosed herewith for persual of the Customs Authorities. Ascertained weight of the consignment as per weighment slip was 99430 Kgs. Suggested CIF price of the material is USD 425/MT. 4. In my opinion, the material is off specification and have huge difference in the readings found as compared to standard grade specifications downloaded from the internet(copy enclosed). Vanadium & Molybdenum presence in the material is quite high which will alter the properties and makes it unsuitable for intended use. This material is having its application in steam boilers, boiler tubes, boiler drums, pressure vessels and withstand temperature upto 650 degree centigra....