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TMI Blog2004 (4) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... an import licence and have confiscated the goods on the said ground with an option to the appellant to redeem the same on payment of redemption fine of Rs. 1.50 Lakhs in addition personal penalty of Rs. 50,000/- has been imposed. 2. Shri Vipin Jain, learned C.A. appearing for the appellants submits that the goods were declared as brass remelted classifiable under Custom Tariff Heading 7404.00. The goods on test showed the same to be alloy of copper and zinc (brass), their oxides and siliceous matter with copper content of 57.56% and it was opined that the goods were brass ash-dross. On further enquiry, Deputy Chief Chemist states that the sample was not containing any water soluble chemical compound. On the basis of the said report, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading of column 3 and 4 which have to be read together as is clear from Schedule 1 of the classification system. He also refers to the Tribunal s decision in the case of M/s. Ispat Metallics India Ltd. v. Commissioner of Customs, Mumbai - Order No. C-II/718/WZB/2004, dated 13-2-2004 [2004 (178) E.L.T. 281 (T)] laying down that columns 3 and 4 of the I.T.C. classification of import and export items have to be read together and a reasonable construction is to be based upon the collective reading of the two. 4. Shri Vimlesh Kumar, learned S.D.R. appearing for the Revenue supports the impugned order of the authorities below. 5. We have considered the submissions made by both the sides. As per the column description appearing at the start o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following effect :- Note 1 is to the following effect :- (1) Hazardous waste in this Chapter is permitted for import against a licence for the purpose of processing and reuse. Appendix II gives a list of the items covered under the category. 6. As is clear from above that it is not the isolated entry under column 3 which is to be referred to for finding the exact status of the goods but said column 3 is to be read with column 4. Column 3 is showing the status of the goods but the details of the restriction have to be find in column 4. Thus if entry in columns 3 and 4 read together, it is only the hazardous waste which requires a licence for import of the same. The corollary to this would be that brass dross which is not hazardous wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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