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TMI Blog2000 (4) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... tained 20 drums, serially marked 1 to 20. It was also found that in each of the containers, out of 20 drums, 18 drums bearing Sl. No. 1 to 18 and marked lead-C contained cut ingots filled upto three-fourth portion and the top of the drums were filled with scrap. In each container, the two drums bearing Sl. Nos. 19 and 20 contained only lead-scrap. The cut metal ingots were embossed with the name FALCON thereby indicating that each metal ingot of FALCON brand was cut into two or three pieces. Representative samples of the goods were subjected to chemical test by the Deputy Chief Chemist of New Custom House, Bombay and M/s. Indian Lead Ltd., Bombay - a recognised laboratory on testing. The Deputy Chief Chemist, New Custom House, Bombay ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. 3. The matter has been coming up for final hearing and has been adjourned from time to time and on every occasion the notice issued to the respondents has been returned undelivered and even today, none appears for the respondents. We see no purpose in adjourning the matter further for appearance of the respondents and hence we proceed to dispose of the appeal after hearing the learned DR. 4. We find that the Deputy Chief Chemist, who tested the goods has reported vide his letter dated 24-9-1993 that the sample is in the form of cut piece of a metallic ingot, with impression of stampings on it and is composed of an alloy of lead and tin of 44.4% and 55.6% respectively. He has also opined that the composition of the material is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed in the Chapter Notes to Chapter Heading 72.04 of HSN which clearly state that the waste and scrap are those obtained during manufacture or mechanical working and also those unusable, broken cutting, and worn and torn metallic articles. The Deputy Chief Chemist has opined that cutting of prime ingots from metals does not make the resultant product scrap obtained during mechanical working. He has opined that as per IS specifications and ASTM standards, solder alloy of any shape can be used for commercial applications and that since the product under reference is other than scrap, it may find use for bit soldering. He has concluded that there is no technical basis for the opinion of Prof. Dixit and that the sample under reference is pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased from M/s. Falcon Metals Ltd. to the importers, after cutting the ingots into pieces. Reliance was placed on the fact that the total weight of the second item in the Bill of Entry exactly tallied with the weight of solder alloy ingots sold by M/s. Falcon Metals Ltd. vide Invoice dated 15-2-1993 to M/s. Al Badawi General Trading Company and that the goods bore the mark FALCON on them. The Collector has held in paragraph 31.1 of his order that in the absence of any evidence to show that these ingots were deliberately cut by the shippers either under the instructions of the importer or on his own behalf, it is difficult to conclude that the impugned goods are cut pieces of the consignment sold by M/s Falcon Metals Ltd. to the shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave clearly stated that they supplied refined solder alloys to M/s. Al Badawi General Trading Company. It was open to the importers to explain the reason for scrapping the ingots but they have not done so. M/s. Al Badawi General Trading Company has also not indicated anywhere in their invoice issued to the importers the reasons for scrapping. Therefore, the reasoning of the Collector that these ingots would have been scrapped for commercial consideration is not tenable. 6. The evidence on record leads to the inescapable conclusion that the respondents imported prime material in the guise of waste and scrap. We, therefore, hold that the goods in dispute are prime solder alloy assessable under Heading 7803.00 of the CTA, 1975, and hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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