9911796707
TMI Blog2000 (6) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase basis. Partial Customs duty exemption was extended to the said TMBP Coils vide ad hoc exemption Order No. 327 (F. No. 346/89/87-TRU) dated 24-10-1989 of the Department of Revenue, Ministry of Finance, Government of India, New Delhi, subject to the condition that M/s. MMTC shall give a declaration in the Bills of Entry to be filed by them to the effect that the TMBP Coils imported are required for the manufacture of electrolytic tinplate for utilisation for the above purpose. 2. During the course of manufacture of Electrolytic tinplates from the said imported TMBP Coils there arose 108.664 MT scrap (about 0.59% of the raw material) in the form of uncoated coil ends (sheet ends) and cold rolled sheets (black plates). Appropriate Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrolytic Tinning Line is an automatic and continuous line. When the Tin Mill Blackplate in Coil form are fed into the Entry Section of the Line, the leading ends of the coils, which are normally crumpled and in damaged condition have to be trimmed. The trailing end of the coils are also to be similarly trimmed and welded into the leading end of the following coil to make a square weld and to make Tinplating operation a continuous one. At times, Blackplate Strips break during processing and when this happens a portion of the Blackplate has to be removed. Consequently, scrap is generated. The ld. advocate is quite emphatic in his assertion that processing loss as well as generation of scrap are inevitable and unavoidable and as such it is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elves to agree with this view point. As rightly contended by the appellants, exact correlation of the quantities of input and output in respect of manufacture of the subject goods is a technological impossibility. We find that during the relevant period, the appellants have put in the pipeline a quantity of 181141 MT of TMBP coils for manufacture of Electrolytic tinplates during the course of which a quantity of 108.644 MT of scrap was generated. In our view, the entire quantity of input should be considered to have been used in the manufacture of Electrolytic tinplates irrespective of generation of scrap in such process. We are convinced that the appellants have fulfilled the condition laid down in the ad hoc exemption order and as such th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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