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TMI Blog2012 (9) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals) vide which he has rejected the Revenue s appeal filed before him, Revenue has filed the present appeal. 2. Briefly stated facts of the case are that M/s. Sunshine Artifacts, 27 Sector 7, New Power House Road, Jodhpur, (hereinafter referred to as Respondents ) filed bill of entry No. 70 dated 27-8-2005 for clearance of import consignment of Heavy Melting Scrap declaring under CTH 72044900 claiming benefit of Notification No. 21/2002-Cus., dated 1-3-2002 (S. No. 200). The said goods were declared to be of U.A.E. origin. The bill of entry was assessed on first check basis. 3. On examination of the imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 72 and 73 of the CTH . The examination was conducted by the Departmental Officers in the presence of the representatives of the respondents. None of participants in the examination can go back from the examination report, unless they adduce additional evidence to substantiate discrepancy in the examination report. The officers found nearly 181 tonnes to fall under Chapter 73 on which the appropriate duty has already been paid by the respondents. The rest of the quantity was found to fall under the category of Chapter 72 and appropriate duty was also paid for the same. No additional evidence/reasons have been put forward by the department which could show that the Departmental Officers had erred in arriving at the conclusion in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tailed examination was done thereafter during which the cargo has been found to be consisting of sariya/tor obtained from dismantled RCC structures; end cuttings of sariya/tor of assorted lengths; girders of assorted length cut/sheared into pieces and obtained from dismantled structural steel work; roughly shaped pipes of assorted length cut/sheared into pieces and obtained from dismantled pipelines; roughly shaped steel plates obtained after cutting/shearing of structural steel work; rails of assorted length cut into pieces and other iron and steel scrap items having faulty surface obtained as a result of breaking of steel structures/machinery/ vehicles. 8. From the above it is clear that the goods were old and used cut pieces, and cutt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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