9911796707
TMI Blog2001 (6) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. The appellant received three consignments totally weighing 189.315 tons of goods described as electrolytic tin plate W/W , Appx. Waste waste quality electrolytic tinplate and electrolytic tinplate waste/waste which had been imported by Fibre Foils Ltd. It is stated that Fibre Foils Ltd. is a sister concern of the appellant. The appellant took credit of the duty shown to have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that what the appellant received was tin plate waste and what it cleared was not tin plate and therefore, confirmed the demand for duty and imposed penalty. This order having been confirmed by the Commissioner (Appeals), the matter is before the Tribunal. 3. The Counsel for the appellant does not deny that the credit could not have been taken and therefore, does not dispute that credit ought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the credit that was earlier ordered. The question of clearance of goods under Rule, 57F(1)(ii) would only rise in cases where credit of the duty paid on the input is taken. Where no such credit is taken, the provisions of this sub rule will not apply at all. Where there is no dispute that the goods, which were received by the manufacturer and cleared under Rule, 57F(1)(ii) are the same, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be waste within the meaning of Note (8) to Section XV of the Customs Tariff. The fact that they have been classified under Heading 7210.10 which is for sheets, not under Heading 7204.00 which would be applicable to waste further confirms this view. The total quantity of the goods shown in the bills of entry corresponds with the total quantity of the goods shown in the gate passes. Therefore, I m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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