TaxTMI 
TaxTMI 
2026 (10) TMI 482
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.... scrap. The appellant has classified the imported scrap under CTH 72042190. The goods were shipped after Pre-shipment examination of the goods at the load port. The goods after landing were subjected to 100% examination for assessment of the goods. Both the appraiser and the examination officer inspected the cargo 100 percent and recorded their report that the goods were scrap. Notwithstanding the aforesaid examination, the Department requisitioned a Chartered Engineer, Mr.Tapankar Bhagat, for a further examination. The Chartered Engineer examined the goods on 29 May 2025 and declared the goods to be scrap. 2. In the meantime, the appellant imported a second consignment of 151.69 metric tonnes of scrap and filed Bill of Entry No. 7088851 dated 6th December 2024 classifying the goods under CTH 72042190. The second consignment was also subjected to 100% examination. However, the goods were not examined by the appraisers for a considerable period, and more than a month elapsed before the assessment proceedings commenced. The investigating authority thereafter initiated investigation in relation to Bill of Entry No. 7088851 dated 6 December 2024 and directed that the goods be sent f....
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....the Tribunal. 5. The Ld Senior Counsel, appearing on behalf of the appellant makes the following submissions: 5.1 In respect of the first consignment under B/E No. Bill of Entry No. 6999824 dated 2 December 2024, the following submissions may be taken on record. 5.2 In the normal course of its business, the appellant imported a consignment of 100 metric tons of goods under Bill of Entry No. 6999824 dated 2 December 2024, declaring the goods as scrap. The goods were shipped after Pre-shipment examination of the goods at the load port. 5.3 The goods after landing were subjected to 100% examination for assessment of the goods. Both the appraiser and the examination officer inspected the cargo 100 percent and recorded their report that the goods were scrap. 5.4 Notwithstanding the aforesaid examination, the Department requisitioned a Chartered Engineer, Mr. Tapankar Bhagat, for a further examination. The Chartered Engineer examined the goods on 29 May 2025 and declared the goods to be scrap. 5.5 The goods had been imported on 2nd December 2024 and, in the ordinary course the goods would be expected to be released within a short period of 3 days which is the normal cou....
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....or testing and that Chartered Engineers be requisitioned for their reports. 5.14 The appellant's contention before the Department was that the goods were not BIS-marked and that the dispute had arisen principally because of the form and size of the sheets. The absence of BIS marking, it was submitted, did not by itself establish that the goods were not scrap. 5.15 The Department requisitioned Chartered Engineer Mr. Saket Konar, who furnished two reports on the basis of visual examination. The reports stated that, on visual examination, the goods did not appear to be scrap; however, for final determination, a chemical test would be required. The said reports are at pages 86 and 87 of the appeal memo. 5.16 The Department also sent the goods to the Customs Laboratory. The laboratory reported that, on the basis of their physical appearance, the goods appeared not to be scrap. The report, however, was based on physical appearance, and no chemical analysis determining the nature and composition of the steel was undertaken. 5.17 Since the appellant was not allowed to take release of the goods, they did not obtain release of the documents from the bank, the appellant abando....
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....steels and the specified limits for components such as carbon. These matters require testing in accordance with the methods prescribed under the relevant BIS standard. 5.23 A copy of the relevant BIS standard and BIS Product Manual, setting out the applicable testing requirements, is annexed hereto and marked as Annexure A. 5.24 The dispute raised by the Department rests essentially upon visual appearance, photographs, size and shape. No chemical composition test was carried out, and no laboratory report was produced identifying the nature and ingredients of the steel in accordance with the testing methodology prescribed under the BIS Product Manual. 5.25 Accordingly, without the prescribed chemical and other relevant testing, the Department could not establish that the goods complied with the BIS standard or that they were prime material rather than scrap. 5.26 The appellant submits that goods which do not comply with the applicable Steel Control Order are required to be treated as scrap. In the present case, the goods had failed the relevant test, and the foreign supplier itself treated and exported the goods as scrap. The definition of scrap referred to by the appell....
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....s line of import business was not commercially viable. 5.34 Accordingly, the appellant did not file a Bill of Entry for clearance of the goods arrived under IGM No. 239466 dated 11 December 2024 and informed the seller that it would not file a Bill of Entry. 5.35 The goods covered by the said IGM, notwithstanding that no Bill of Entry had been filed by the appellant, were also examined. On the basis of their size and shape, it was stated that the goods were not scrap. 5.36 Without any Bill of Entry being filed, without any examination being undertaking, without any Chemical examination being done, the Adjudicating authority has imposed penalty in respect of this consignment. 5.37 The appellant further relies upon Chemsworld Inc., reported in 305 E.L.T. 153, for the proposition that where a person has not filed a Bill of Entry, such person cannot be treated as the importer for the purpose of imposing a demand, fine or penalty. 5.38 Therefore, the Ld Senior Counsel submits that the penalty imposed in respect of the third consignment may be set aside. 5.39 Penalty on Manoj Goyal under section 114AA of Rs.1,00,00,000 was imposed though he was not charged for section 1....
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....rcumstances aforesaid, the appellant respectfully submits that the appeal be allowed; the findings of the adjudicating authority be set aside; the detention and seizure/confiscation proceedings be declared unsustainable in law; the penalty imposed in respect of the goods for which no Bill of Entry was filed be set aside; and such further reliefs, including appropriate relief in respect of the charges incurred due to detention, as may be permissible in law, be granted in favour of the appellant. 9. The Ld. A R, appearing for the Revenue submits that the goods in question in the form, which cannot be treated as 'scrap'. The second consignment was put for examination before the Chartered Engineer, who has given the report that the same cannot be treated as Scrap. Even the examination taken up by the Chemical Lab has shown the goods are of Prime material. Therefore, he justifies the confirmed demand, interest, penalties and the RF imposed. 10. Heard both the sides. Perused the appeal papers and further documentary evidence submitted by the appellant. 11. Based on the above submissions and documents on record, we find the issue can be bifurcated as under: (a) About 100....
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....explosive material in any form either used or otherwise. (a) Import of following types of metallic waste and scrap will be free subject to conditions detailed below: (b) 'Freely' Importable metallic waste and scraps (shredded) as listed above shall be permitted through all ports of India subject to following conditions: (i) At the time of the clearance of goods, importer shall furnish to the Customs pre-shipment inspection certificate as per the format to Appendix 2H from any of the Inspection & Certification agencies given in Appendix-2G, to the effect that the consignment was checked for radiation level and scrap does not contain radiation level (gamma and neutron) in excess of natural background. The certificate shall give the value of background radiation level at that place as also the maximum radiation level on the scrap; and (ii) Importer shall also furnish copy of the contract with the exporter stipulating that the consignment does not contain any radioactive contaminated material in any form. (c) xxxxxx (d) Import of un-shredded compressed and loose form of metallic waste, scrap listed in paragraph 2.51(a) above in shal....
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....rrespective of country of origin, will be subject to PSIC. 2.52 Recognition as Pre-shipment Inspection Agency (PSIA) and issuance of Pre- shipment Certificate (PSIC) 2.53 Responsibility and Liability of PSIA and Importer (a) In case of any mis-declaration in PSIC or mis-declaration in the online application form for recognition as PSIA, the PSIA would be liable for penal action under Foreign Trade (Development & Regulation) Act, 1992, as amended, in addition to suspension/ cancellation of recognition. (b) The importer and exporter would be jointly and severally responsible for ensuring that the material imported is in accordance with the declaration given in PSIC. In case of any mis-declaration, they shall be liable for penal action under Foreign Trade (Development & Regulation) Act, 1992, as amended. 13. A harmonious reading of the above provisions clarifies that as per Para 2.32 of the Foreign Trade Policy, the scrap can be imported in any form whether as a shredded scrap or as un-shredded scrap, so long as no contamination / toxicity or radio active material is found. It is further provided that the conditions given under Para 2.51 of the H....
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....ignment is reproduced below: 19. This examination has been conducted by the Chartered Engineer in the presence of the Customs officials, who have also signed the Certificate, which states that the goods in question are 'Stainless Steel Scrap Grade 430' and 'is essentially the amount of material that's leftover and unused after a manufacturing job'. 20. We find that this Certificate has been accepted and the goods have been allowed to be cleared without any further Chemical Examination being conducted. There is also nothing coming up from the proceedings that even subsequently any Chemical Examination was conducted in respect of the samples collected in respect of this consignment. Therefore, in the case of the first consignment of 99090 kgs, no corroborative evidence by way of any plausible Test / Lab Report has been brought in by the Revenue to canvass their case that the goods in question is not 'scrap' but the same is 'prime material'. 21. The Revenue has recorded the statements by the buyers of this consignment, the appellants and others to fortify their claim. But we find that these statements on their own do not prove that goods are 'prime in nature'. The appellant w....
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....oods [Prime as per Revenue] would be almost 215% of the declared imported value. That means the appellant should have sold the imported goods @ Rs.129 plus to the buyers, if it were to be Prime material. No verification has been taken up to ask if any cash transaction has taken place for the higher amount to be paid to the appellant. We find that no investigation has been taken up on this aspect at all. Therefore, in the absence of any evidence brought in by the Revenue, it has to be only concluded that the appellant has sold the goods as scarp, which has been imported as scrap. 24. We find that in respect of the Second and Third Consignments, the Revenue has subjected them to Chartered Engineer's Certification process as well as Chemical Engineer's Certificate. Irrespective of whether they prove the case of the Revenue or not, we have to first consider to whether the result in respect of the subsequent consignment can be relied on for fastening the liability in respect of the past consignment. 25. The Ahmedabad Bench in the case of Stonex India Pvt Ltd Vs CC Mundra Kachh - 2025 (391) E.L.T. 652 (Tri. - Ahmd.), has gone into this aspect and after relying on several decisions ....
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....llant which is based upon their technical literature as well as the production records and for which the Revenue has not adduced any evidence to shift the classification to heading 32.10." Above decision was affirmed by Hon'ble Supreme court in case of [Commissioner v. Shalimar Paints Ltd. - 2002 (145) E.L.T. A242]. 5.8 In case of Commissioner of Customs (Preventive) v. Marks Marketing P. Ltd. Reported as 2017 (346) E.L.T. 144 (Tri. - Del.) wherein Hon'ble CESTAT held as under : "9. We find no merit in the above statement of the Revenue. Admittedly, the change in the classification of the present import of fabrics is based upon the test result by the chemical examiner whereas it is not disputed that no such test results were carried out in respect of previous imports. The law on the issue is well settled. The test reports of the samples drawn from a particular consignment cannot be applied to the previous consignments. Merely because the deponent of the statement has agreed before the Customs that the previous consignment may be of the same composition, by itself does not establish that the previous consignments were admittedly of the same composition. Th....
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....has been imposed when the goods were not available for confiscation, the same having been exported many years ago. Neither was any bond with a security in any format available with the Department to be enforced. In view of this it is clear that the redemption fine imposed was totally outside the purview of legal provisions in this regard. Therefore, we set aside the order impugned and allow the appeal with consequential relief as per law." (emphasis supplied). Dismissing the department's Civil Appeal filed against the above order of the Tribunal, the Apex Court ordered vide 2005 (184) E.L.T. A36 (S.C.) as under: "We see no reason to interfere with the impugned order. The appeal is dismissed." (emphasis supplied) In the result, the view taken by the Tribunal in Chinku Exports case stands affirmed by the Apex Court and consequently the similar view taken by the P & H High Court in Raja Impex case is a binding precedent while the contra decision of the Madras High Court in Venus Enterprises case ceases to be good law on the point. It may be noted contextually that the dismissal, by the apex Court, of the SLP filed by M/s. Venus Enterprises did not h....
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..... There is nothing to show as to what kind of test was conducted and as to on what basis the conclusion was arrived at. We find that conclusion arrived at by the Lab is abrupt without any proper documentary evidence back up. 36. We are extracting the Pre-Inspection Inspection Certificate issued by the Accredited agency in respect of the subject consignment: 37. This Pre-Shipment Inspection Certificate states that the goods in question are stainless steel melting scrap grade 430. The Declaration also states that the photograph / video clip of the inspection carried out duly signed is to be scanned and to be made available to DGFT . The email shows that this has been done. 38. We find at that even as the Revenue has fallen short to prove that the goods under the second consignment are prime material based on the proper Chemical Lab Report, the appellant at the time of import has produced the Pre-shipment Certificate, issued by the accredited agency. There is nothing to show as to whether the video / photograph available in the website showing the inspection taken up has been verified by the Revenue after being duly uploaded by the certifying agency. This Certificate has not ....
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....getting a lab test done to the effect that the parameters set in for Prime Material is met or not. As discussed above, both the Chartered Engineer's Certificate as well the Report given by the Asst Chemical Engineer, Customs House Laboratory do not show any evidence of proper chemical examination being undertaken as per the criteria laid down by BIS in respect of the Prime material. So far as the appellant is concerned, he has always maintained the imported goods are scrap and would not meet the BIS standards towards the Prime material. 43. Another aspect which requires our attention is the value paid by the appellant for the imported goods. Admittedly, the appellant has given the value @ Rs.60 per kg [USD 6.28 per kg]. This has been enhanced to Rs.129.85 by the Revenue. This would mean that the appellant has obtained goods of Rs.129 per kg @ Rs.60 per kg. The Revenue has not brought in any evidence to show as to how the overseas exporter could have sold the purported Prime material to the appellant at the cost of Scrap. Both the exporter and the importer claim that the goods are scrap. The the value adopted by them is that of scrap as is shown in the Invoice. The payment for th....
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....f the case laws on similar issues: (2026) 45 Centax 19 (Tri.-Bom) Al Udai Exim LLP Vs Commissioner of Customs, Nagpur On the back of import of 21 consignments of 'end cut rejected CR strips in coil form of width less than 600 mm and thickness less than 1.2 mm' and one of the same description imported by M/s Al Udai Exim LLP between July 2023 and August 2023 and M/s Ramabors Exim LLP in July 2023 that was held to be 'stainless steel strips in coil form of different width' the goods were subjected to revaluation and proceeded against for having been sought for clearance in breach of restrictions on import without BIS1 certification. 3. The adjudicating authority re-valued the goods even as he intended to confiscate the goods under section 111(d), 111(l) and 111 (m) of Customs Act, 1962 without offering option to redeem under section 125 of Customs Act, 1962. From the circumscribing of penalties, envisaged for distinct alternatives and combinations thereof, in section 112 of Customs Act, 1962 and from section 111 (l) and section 111 (m) of Customs Act, 1962, there is no scope for goods to be dutiable and prohibited at the same time and, owing to mu....
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....isposal of bills of entry under section 17(5) of Customs Act, 1962, does not survive for the above reasons. Penalties are set aside. The impugned goods have not been imported contrary to any prohibition under Customs Act, 1962 or any other law for the tome being in force. There is no change in rate of duty and the claim of goods being 'defective' has not been displaced. The value declared has not been established as not being 'transaction value' for assessment. Hence, the impugned order is set aside and the bills of entry as self-assessed entitled to be presented for clearance under section 47 of Customs Act, 1962. SAF Petroleums Vs ADG Final Order No. A/86141-86142/2023 dated 17.07.2023 20. In any for a product to be considered as Diesel Oil, the same requires to fulfil all 21 parameters mentioned in IS 1460:2005. In the present case, the Custom House Laboratory vide aforesaid test reports have tested only 6 parameters. Hence, in other words, the Custom House Laboratory has not tested all the 21 parameters required in terms of IS 1460: 2005. We are of the view that without testing all the aforesaid parameters, the test reports cannot be considered....
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....laws would be applicable to the present appeals. 48. In view of the foregoing, we set aside the enhanced value of Rs.1,96,96,947, along with the order to confiscate the goods and to impose penalty under Section 112(a) in respect of the second consignment imported under B/E No.7088851 dated 6th December 2024. 49. Coming to the proceedings undertaken for the third consignment of under IGM2394511 for about 150 MT of steel scrap, we find that the appellant has not filed any Bill of Entry. They have relied on the case law to the effect that when no Bill of Entry is filed, the question of confiscating the goods or levying penalty would not arise. However, we find that the present case is distinguishable and hence the cited case law cannot be applied here. 50. We have gone through the factual details. Even in this case, the Revenue has got the consignment examined by the Chartered Engineer and the Report has been obtained from the Customs, which are reproduced below: 51. We find that the Revenue has proceeded on the same premise as they have done in respect of the second consignment. Therefore, we refrain from making the same detailed observations once again. The finding given....
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....or waiver of detention charges and other charges and it appears that only for a partial period such certificate has been issued. The department should not frustrate the order and direction issued in our judgment and order dated 24.11.2021, more particularly, when the department has not preferred any appeal against our judgment and the same has attained finality. Therefore, the department is directed to issue detention certificate for the entire period of detention, that is, till the goods are released in terms of the direction issued earlier. 2019 (367) E.L.T. 972 (Mad.) AGRO 1 STOP Vs C C, CHENNAI-II 6. The petitioner has also prayed for waiver of demurrage charges incurred in respect of the detained consignments. In the light of Rule 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009, which provides that the Customs Cargo Provider shall not, subject to any other law for the time being in force, charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Customs or Preventive officer or examining officer, as the case may be, there shall be a waiver of demurrage charges. 2021 ....
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....2990 Other 5. 72043000 Waste and scrap of tinned iron or Steel 6. 72044 100 Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundan 7. 72044900 Other 8. 72045 000 Re-melting scrap ingots 9. 74040012 Copper scrap 10. 74040022 Brass scrap 11. 75030010 Nickel scrap 12. 76020010 Aluminium scrap 13. 79020010 Zinc scrap pg. 29 14. 80020010 Tin scrap 15. 81042010 Magnesium scrap Document 2 Agency: SVIA CONSULTANT SERVICES LLP Inspector: SHANMUGAM RAMAYA 228 Pre-Shipment Inspection Certificate Certificate Number: PSICSVIACS408864AM25 Appendix 2-H Pre-Shipment Inspection Certificate (PSIC) This Pre-Shipment Inspection Certificate is issued in terms of paragraph 2.54 of Handbook of Procedure for import of shredded, un-shredded, compressed and loose forms of metallic waste and serap. I, hereby certify the details as below :- That I/we have inspected the consignment and centify the following: a. The consignment is actually processed metallic serap, as per the internationally accepted parameters for such a classification. b. The consignment does not contain any symbol related to ionizing radiation a....
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....METALS ASIA PACIFIC (S) PTE LTD ii. Address: 7 TEMASEK BOULEVARD LEVEL 32 SUNTEC TOWER ONE SINGAPORE 038987. il. Telephone /Mobile No .: +65 379835730 iv. E-mail: [email protected] c. Type of Serap: Unshredded f. Details and quantity of import: Si No. Description of metallic scrap Container No. level (H Container radiation level Seal Quantity (in MTs) Background radiation Sv/h) ( Number Sv/h) 1 STAINLESS STEEL MELTING SCRAP GRADE 430 (H.S CODE: 720421901. SEGU 1172934 0.08 SWEN8094 24.06 0.12 2 STAINLESS STEEL MELTING SCRAP GRADE 430 (H.S CODE: 72042190) Document 3 -we High Court, Kolkata Gi Consultant, Surveyor & Valuer Ref ........ Report No .- CER/TUMS-BJ/2024-25/TU-01 249 T: (033)2666-2249 (Office) 14/2/15, Sitanath Boss Lane, Salkia, Howrah, W.B. Pin Code : 711 106 E-mail :[email protected] Date. 09.12.2024. CHARTERED ENGINEER'S CERTIFICATE CERTIFICATE OF PHYSICAL & TECHNICAL INSPECTION, VERIFICATION AND VALUAION REPORT OF STAINLESS STEEL MELTING SCRAP GRADE 430 UNDER BE NO- 6999824 DATED 02.12.2024. AND INVOICE NO: SC-20241107-SS DATED 26.11.2024 IMPORTED FROM PORT KELANG TO KOLKATA SEAPORT W.B. INDIA VIDE B/L NO: SWENPRGCU241....
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....ysical & Technical Inspection and appraisal have been carried out to the best of our knowledge and ability and the report have been prepared only for the Indian customs with respect to the relevant examination order by the customs officials and for no other purpose. 2. The Physical & Technical Inspection Certificate issued do not absolve Manufacturer/Seller from their contractual obligations towards their buyer regarding any harmful defects not visible or detected during inspection. 3. This Certificate covers only Technical aspects of my observations and suggestive opinions on the observations, Findings are valid at the time and place of On-site inspection. This Certificate is issued based on documents provided to me for Physical & Technical Inspection 4. I do hereby declare that I have no present or prospective interest in the Equipment that is the subject of this report, and I have no personal interest or bias with respect to the parties involved. 5. No responsibility is accepted to any third party who may rely on the whole or any part of the content of this valuation and responsibility is limited to exercise of reasonable care and this report is not intended to relie....
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....ce Specialist, Energy & Safety Auditors 87 CONTINUATION SHEET NO. - [4] 7.Comments :- Based on aforesald criteria goods are checked for non-standard dimensions and following observations are noted A. The goods are found to be metal sheets, B. Sheets are of homogeneous dimensions. C. Visually no surface defects are identifiable D. A laboratory test need to be conducted for confirmation on the surface defects, Gauge/thickness and material composition and other parameters mention for downgraded prochets in Identification criteria of MOS and BIS. E. As goods are found in homogeneous dimensions they may not consider non prime until lab report Confirms this as downgraded products. 8.Conclusion: I issue this certificate based on visual examination and for the purpose of identification of non-primeproduct. The information provided to the best of our knowledge and belief. Chartered Engineer not liable of any claims or damages and shall not held responsible for anyfaults/dispute concerning the analytical and structural compositionreport of the steel and/or presence of presence of radioactive elements in the steel. Issued without any Prejudice. Lamar ....
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....ment 6 FUIA CONSULTANT SERVICES LEP SRI RAM Pre-Shipment Inspection Certificate Certificate Number: PSICSVIACS407635AM25 Appendix 2-H Pre-Shipment Inspection Certificate.(PSIC) This Pre-Shipment Inspection Certificate Is issued in terms of paragraph 2.54 of Handbook of Procedure for lisport of shredded, un-shredded, compressed and loose forms of metallic waste and scrap. I, hereby certify the detalls as below :- That I/we have inspected the consignment and certify the following: a. The consignment is actually processed metallic scrap, as per the internationally accepted parameters for such a classification b. The consignment does not contain any symbol related to ionizing radiation and/or any marking related to transport of dangerous goods classified as Class 7 as per United Nations classification. c. Details of Importer are as follows: i. Name: TRUTH UDYOG METAL AND STEEL PRIVATE LIMITED ii. Address: 000-RANGOLI MALL, ROOM NO - 321, 3RD FLOOR.212 GIRISH GHOSE ROAD. BELUR. HOWRAH,HOWRAH,WEST BENGAL,HOWRAH,711202. fit. Importer Exporter Code No .: AAGCT7944P iv. Telephone/Mobile No: 9830724901 v. E-mail: [email protected] d.....
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.... 1-> of the Authorised Signatory . VINOD Kumar 218 TUMAS GROUP «truthudyogmetalsteel(@gmail.com> ow final submission of the PSIC by agency in system 1 message [email protected] <[email protected]> To: [email protected] Tue, Nov 26, 2024 at 9:39 PM Pre-Shipment Inspection Certificate Number PSICSVIACS407633AM25 has been issued by SVIA CONSULTANT SERVICES LLP on 26/11/2024 . Please login to DGFT Website https://www.dgft.gov.in to view the issued certificate under Services > Pre-Shipment Inspection > Download Pre-Shipment Inspection Certificate. Document 7Basic Delaie Catalogue Name Tata Steel (TSL)26-27/2239 ex marine drive & bmw scrap auction Catalogue Codo Tata Steel (TSL)/26-27/2239 Version 1.10 Mandato No TS26264219 Seller TATA Steel Industrial By-Products Management Division (IBMD) Auction website auction1.metaljunction.com E-Inspection NA Inspection Date & Time 2026-09-09 11:30 AM d-Auction Date & start time 10/09/2026 at 11:30 eAuction Type English No Ties Contact Details Refer Annexure 1 Dealing Officer - 1 Vikram Singh - NA - [email protected] Dealing Officer - 2 Deepak Kumar - NA - deepak.kumar11@tatastool.....
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....3rd fl. 212, Ginsh Ghosh Road, Belur, Howrah 711202. (iii)Importer Exporter Code No: AAGCT2944P. 3. I.G.M. No.& Date :2394766 dt 11.12.2024 3rd 4. Photographs 342242 7 GATU PAST 2261 õ MAX.CZ MAX GR CU CAR ICLU ESPU 295106 2261 125/97 2261 MAXCROSS TARE PAYLOAD CLR. CAP KRED ENCIA KONAR &M 129099-3 HAX GROS 0 damals. no 52m TARE comnd-9/2 [4] Products of Non-standard dimensions A. Hot- rolled wide Coil / Strips: Flat rolled product in coils with a unit weight of less than four tonnes B. . Hot-rolled sheet: HR Sheet in mixed, non-homogeneous bundles of varying thickness, width and length. C. Cold rolled (coated, non-coated, electrical) Sheet/Strips/Coils:CR Sheets, including electrical sheet and all qualities of coated sheet ( galvanized and electro-galvanized, aluminized, tin-plated, chrome-plated, pre-painted and lead- coated) in mixed non-homogeneous bundles with a unit weight of less than three tonnes, or in coils of less than three tonnes. . Heavy plate: In mixed non-homogeneous bundles or stacks of varying thickness, width and length. .Shapes & Section: In ungraded lengths or ....