2002 (8) TMI 649

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..... [Order per : Archana Wadhwa, Member (J)]. These are six appeals filed by the Revenue out of which two appeals are against the respondent- company, M/s. Wazir Steel Industries and the rest four appeals are against M/s. Nilachal Ispat Nigam. All the appeals are being disposed of by a common Order as they arise out of the same impugned Order passed by the Commissioner (Appeals), Customs and .....

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..... crap which is of the type of re-melting scrap, it cannot be concluded that what the respondent-companies have purchased, is re-rollable material. They also referred to the Board s Circular No. 27/89, dated 21-9-89 clarifying that Heading 72.04 would not cover an article which could be converted into another article by hot-rolling without it being necessary to re-melt the metal first. On the other .....

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..... has to be necessarily concluded that the scrap received by them was re-rollable scrap. 5. We also find from the Order of the Assistant Commissioner that he has observed that the respondents had not fully declared the goods in their declaration filed under the provisions of Rule 57G, inasmuch as the description is waste and scrap re-rollable without giving the individual description of the dam .....

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