TaxTMI 
TaxTMI 
2002 (1) TMI 113
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....g the Used Beverage Cans Aluminium Scrap for the past 7 to 8 years under O.G.L.; that they had imported two consignments from M/s. Crown Metals; that under the two impugned Orders the impugned goods have been confiscated on the ground that they do not fall either in TALDON or TALDORK grade of ISRI and their import is restricted requiring import licence for importing the same which the appellants did not have. He, further, submitted that ISRI Specification have been framed for basically avoiding the dispute between the buyer and the seller and are normal guidelines; that it has been clarified in the preface to ISRI Specification that "parties to a transaction may satisfy particular variation or addition to these specifications as are suited ....
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.... which could be varied by agreement between the buyer and the seller. He also mentioned that Mr. Thomas B. Mele, Chairman, Non-ferrous Specification Committee, ISRI has clarified in his letter dated 25-5-2001 that four specifications of Aluminium scrap "were written for specific types of processing equipment common here in U.S.A. The dimensions and densities were meant to mirror what was produced by this specific equipment and to guide machine manufacturer in their designs............ These guidelines are just that, Guidelines, and any variation is simply arranged between the buyer and the seller. He also put it on record that foreign supplier, Crown Metal, Bahrain, has mentioned in their letter dated 12-2-2001 that they were unable to supp....
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....inium used beverage can scrap covered by ISRI code word TALDON/TALDORK; that as admittedly the density in the impugned consignment was more than density prescribed in ISRI code the goods do not satisfy the condition specified in the Import Policy; that accordingly import licence will be required; that if the density could be varied by mutual agreement there was no necessity to prescribe the minimum and maximum density in ISRI code; that the Adjudicating Authority has given his specific finding that the items not covered in the specifications are subject to special arrangement between buyer and seller does not appear to hold water because this applies only to those items which are not covered in specification provided in the write-up against....
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....d in the specification itself both, appellants and foreign supplier, mutually agreed to accept the used beverage can aluminium scrap with more density. Bureau of International Recycling has also clarified in their letter dated 2-5-2001 that scrap density do not change the composition of the metal scrap and the aluminium UBC remain the same material whether compressed to 12 lbs per cubic foot or 15 lbs per cubic foot nor does the density affect the environmental performance of the material as such, it retains the same composition. We also find substance in the submissions of the Appellants that the decision in the case of Alex Cables is not applicable to the facts of the present matter as therein the learned Advocate appearing for the Appell....