9911796707
TMI Blog2012 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellant filed a bill of entry for clearance of 26.71 MT of heavy melting steel scrap. On examination of the goods it was reported that the goods were found to be old and used pipes and broadly classifiable under CTH 7304 as against the classification under CTH 7204 as claimed by the appellants. 2. On this basis Revenue cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amless Pipes". He also submitted that" what was imported by them was heavy melting scrap only and he also submitted that the supplier had clarified that what was exported to the appellant was actually heavy melting scrap only. Further he drew our attention to the fact that even though Department contended that what was imported was pipes and not scrap but the value was not enhanced. He also submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the examination reports and therefore appellant cannot subsequently contend that goods were different. 5. We have considered the submissions made by both the sides. As submitted by the Ld. Authorized Representative, in this case appellant had waived issue of show cause notice and personal hearing. In these circumstances the submission that classification adopted by the Department and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion applicable on second hand goods would apply. Therefore the stand taken by the Revenue that appellant requires license and therefore goods are liable to confiscation is not contrary to the law and has to be upheld. Further as regards mis-declaration, we find that the claim of the appellants that they had given the full description of the goods is correct. The reproduction and the description gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
