2011 (6) TMI 535 - AT - Customs

Heavy Melting Scrap - case of the revenue that the goods are steel brackets (fabricated steel structures) Held that - goods were examined by M/s. SGS India Pvt. Ltd., and as per their report, the goods were fabricated steel structures with red oxide coating and are tailor made for the specific purposes and cannot be used for any other purposes/civil constructions and all the brackets were in welded condition and the same cannot be cut and re-used for any other purposes since wastages would be on the higher side and hence, the consignment may be considered as scrap. assessees have categorically stated that the imported item was melted and end-use certificate was obtained that the goods underwent melting. appeal dismissed.

Summary

The appeal challenges the classification of imported goods as 'Heavy Melting Scrap' by the lower authority, whereas the revenue argues they are steel brackets. Goods were examined and found to be fabricated steel structures tailored for specific purposes, not suitable for reuse. The order of the Commissioner (Appeals) is upheld, and the appeal is dismissed.