2002 (12) TMI 425

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..... ent. [Order per : S.S. Kang, Member (J)]. -  The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. 2. The brief facts of the case are that the appellant made import of copper scrap and declared as copper scrap of "Dream Grade as per ISRI". Show cause notice was issued to the appellant on the ground that the copper scrap, in question, was .....

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..... ent to the National Physical Laboratory and as per the report of the Examiner, the copper contents of the scrap are less than 90% and the sample also shows presence of dirt, etc. The contention of the appellant is that this test was done as such on the samples sent by the Customs authorities. The earlier report which was relied upon by the Customs in the show cause notice are of clean sample. The .....

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..... e correct contents of the copper in the sample and after cleaning the sample, the copper contents are about 96%. Therefore, the appellant had misdeclared the goods as Dream Grade scrap. 6. The issue involved in this appeal is whether the copper scrap imported by the appellant are of Birch Grade or Dream Grade as per the guidelines issued by the ISRI. The definitioin of Birch Grade and Dream .....

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..... d be free of the following : Burnt hair wire, copper clad, plating racks, grinding, copper wire from burning, containing insulation, radiators, fire extinguishers, refrigerator units, electrotype shells, screening, excessively leaded, tinned, soldered scrap, brassess and bronzes, excessive oil, iron and non-metallics, and should be reasonably free of ash. Hydraulically briquetted copper subject to .....

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..... ectrolytic assay. In view of the test report which tested the sample as such, the copper contents were less than 90% hence, the scrap in question is of Dream Grade. In such a situation, we find that the allegation of misdeclaration in respect of grade of scrap and in respect of valuation is not sustainable. Therefore, the impugned order is set aside and the appeals are allowed.
Case laws, Deci .....

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