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TMI Blog2010 (3) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... 21/2002-Cus. the appellants filed necessary declaration to the effect that the same are to be used of melting purpose and the appellants are also liable to produce certificate by the proper officer regarding specific use. The contention of the appellant is that the impugned goods cannot be treated as second hand railways axles. Held that – no whisper in the expert opinion of Chartered Accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy Melting Scrap consist of old and used railways axles from Russia and filed bill of entry claiming benefit of Notification 21/2002-Cus. The contention is that the appellants are actual user as having induction furnace and as per the provisions of Notification 21/2002-Cus. the appellants filed necessary declaration to the effect that the same are to be used of melting purpose and the appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Ltd. v. Commissioner of Customs, Kandla reported 2002 (142) E.L.T. 152 (Tri.-Del.). The contention is that in that case, the import was made of old and used rusty pipes and the Revenue wants to classify the same as cut piece of pipes. The Tribunal held that the old and used pipes are to be treated as melting scrap as no evidence is produced by the Revenue that such pipes are serviceable. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-10-2005. There is no whisper in the expert opinion that the impugned goods are serviceable. 5. Further, we find that the Hon'ble Supreme Court in the case of Tata Iron & Steel Company Ltd. (supra) held that the old and used rails, billets, plates, axles, channels etc, are to be treated as scrap. The Tribunal in the case of Global Shiptrade (P) Ltd. (supra) held that the old and used rusty pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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