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TMI Blog2013 (5) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... us at S.No. 190B. This exemption was available to All goods other than seconds and defectives falling under Customs Tariff Headings 72.03 to 72.17. On examination of the goods, the customs officers felt that the goods were secondary or defective because they were in bundle form in different shapes and sizes without usual packing as in the case of prime goods normally imported. A scientist from National Mineral Laboratory was called to inspect the lot and also to test representative sample and give his view. The NML vide their Report No. NML/MC/04/MI/52/05-06 dated 16.8.05 for B/E No.834941 and Report No. NML/MC/04/MI/47/05-06 dated 16.8.05 for B/E No.834942 has opined that, Bars with different length were found in same bundles; Bars are wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed to the appellants. It is their contention that mild rust formation noticed on a few pieces cannot be a reason to conclude that the goods were seconds because due to storage and exposure to atmosphere steel goods are bound to get rusted. Similarly the bars being of different lengths also cannot be a sufficient reason to consider the goods to be seconds. The NML report has held that the consignment consists of some rods, bars, which have broken ends, lap joints etc but the laboratory has failed to quantify such items in the total consignment. The counsel also points out that their request for getting the opinion of any other renowned agency like IIT, Madras was denied and thus the proceeding was not a fair proceeding. 5. The Counsel fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were rusted and damaged. Therefore, the goods were actually rejects and wastes bundled together and shipped and the concession under Notification 21/2002-Cus (S. No. 190B.) cannot be extended in such cases. He emphasizes that the Commissioner has adopted the common parlance test for the expression seconds and defectives. He also contests that the opinion of the National Metallurgical Laboratory which is a government institution of experts in the field cannot be ignored without any reason to do so. He also submits that the appellants did not submit Mill Test Certificate as required under Public Notice No.29/2004 dt. 18.2.2004. 8. We have considered submissions on both sides. The issue before the Tribunal is to decide what is meant by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice in the steel business. 13. Such being the case of Common Trade Parlance or Trade Practice, I find that the importers are only making a claim to consider the goods as prime material without submitting a mill certificate in which case, the entire exercise of referring the issue to NML would have been avoided. Further, I find that as a matter of Trade Practice, most of the importers in the case of import of prime material are submitting Mill Certificates, hence they are not facing problems on this account. Therefore, I am unable to accept the request made by the Ld. Advocate to consider the subject material as prime. 9. The documents submitted by the importer nowhere mentions that the goods are seconds or of defective quali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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