1996 (8) TMI 314

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..... T)]. This appeal is directed against Order-in-Appeal No. 1559-DLH/88, dated 4-10-1988. 2. The appellants received a consignment of Melting Scrap of Alloy Steel Stainless Steel Scrap on High seas Sales basis through M/s. Metal Scrap Trade Corpn. Ltd. The appellants claimed this consignment as scrap. On examination of what was claimed to be imported scrap weighing in all 36,739 kgs., the Cus .....

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..... no basis for taking their price as the same as the price of scrap if it was not scrap. Drawing attention to Chapter 8 of Scrap for Steel making from the book making, shaping and treating of steel , he submitted that dormant scrap can comprises [obsolete], worn out or broken products of consuming industries such as discarded steel furniture, worn out broken products of consuming industries etc. .....

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..... e etc. arising from the demolition of buildings; useless farm machinery, obsolete, broken or damaged industrial machinery. We also take note of the fact that out of the total consignment of 36,739 kgs., the quantity of these articles is mere 2,500 kgs., only 6.8%. The fact that Customs Authorities themselves took the price of these items only as applicable to scrap would further reinforce the plea .....

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