2005 (1) TMI 212

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....ng that the consignments under import should be assessed as waste and scrap of iron and steel. It is being contended that the goods in question are pipes. 2. As against the above, ld. Counsel for the respondents submits that the importers are 100% EOUs who imported melting scrap for melting and manufacture of goods from of iron and steel for exports. In the present case also, the consignments we....