2004 (12) TMI 213

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....e-President]. - Heard both sides. Revenue filed this appeal against the Order-in-Appeal dated 20-5-2004 passed by the Commissioner (Appeals), Kanpur. 2.  Respondents made import of scrap and declared in the Bills of Entry as Heavy Melting Scrap and claimed the classification under Heading 7204.49 of the Customs Tariff and also claimed the benefit of Notification No. 21/02 as applicable to ....

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....ied upon the decision of the Tribunal in the case of G.H. Shaikh v. C.C, Pune [2003 (151) E.L.T. 190] whereby the Tribunal held that the melting scrap remains melting scrap even if only a small part of the consignment being found to be pipes, angles etc. 6. We find that Revenue is not disputing that the scrap is consisting of old and used rails sleeper. The respondent being the actual user, imp....