2009 (5) TMI 682

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..... spondent. [Order per : Jyoti Balasundaram, Vice-President]. Scrap imported by the appellants herein described as heavy melting scrap, has been found to be re-rollable steel scrap; the appellants have been found to have contravened the provisions of Section 111(m) both for misdeclaration of the description of the goods and for the value as the value declared was for heavy melting scrap wh .....

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..... 4. 540 x 133 8 5. 170 x 87 2.5 6. 141 x 108 6.5 7. 338 x 133 19 NML states that the material cannot be considered as heavy melting scrap based on the visual examination and dimensions of the structures. It states that the materials can be considered as Re-rollable s .....

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..... imported to conform to the description of goods under the Standard No. 13 namely that they are either rejected ingots/ slaps/blooms/billets/bars/rods etc. The dimensions of a few of the structures given in the report do not conform to the dimension prescribed for re-rollable steel scrap in Standard 13 of IS: 2549:1994. We also find that the Notification No. 21/2002-Cus dated 1-3-2002 at Sl. No. 20 .....

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