2001 (11) TMI 812

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..... [Order per : Gowri Shankar, Member (T)]. R.C. Overseas, the respondent to this appeal, filed four bills of entry for clearance of brass scrap of the type Honey . Examination of the scrap totally weighing 72.51 tons revealed the presence of serviceable goods in the form of brass nozzles weighing 7.48 tons. Notice was issued to the importer proposing confiscation of the entire consignment .....

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..... like small nozzle under consideration would constitute scrap and was so understood in the international trade. 2. The appeal questions this finding that the scrap cannot be considered to consist of prime materials. Doubtless that is true. When the Commissioner says the nozzles are new and serviceable, he cannot consider them to be scrap. He has however not done so. He has said that duty on these .....

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