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TMI Blog2013 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... f plate bending machines and not as scrap - the goods on examination were found to be used and old rollers appearing to be part of steel sheet/plate bending machines - As per test report the sample was a circular metallic piece made of steel having uneven flat surface on top and bottom – following the judgement of Patiala Castings P. Ltd. v. Union of India [ 2002 (5) TMI 72 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH]. The imported consignment consisted of old and used, rusted and waste & scrap - the consignment was of non-usable pipes mere fact that they can be used as pipes in some of the cases by itself will not lead to the conclusion that what had been imported was not scrap but pipes - it may be possible that one person considers th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r metallic piece made of steel having uneven flat surface on top and bottom, the sides were rusted and the chromium content was more than 0.3% by weight. 3. The appellants were directed to produce the literature so as to show the origin of the goods. Vide their letter dated 29-9-2006, the appellants submitted that his supplier has denied the availability of any literature inasmuch as the goods were scrap and rejected re-rollable material, which comes from upcountry via local traders. 4. Subsequently the consignment was got examined from Chartered Engineer (CE), govt. valuer. As per his report, all the rolls were solid and none of these was hollow, that these rolls were part of steel sheet/plate bending machines, that all the rol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Para 2.33 of the Handbook of Procedures under Foreign Trade Policy, 2004 and proposed confiscation of the goods. 6. The said SCN stands culminated into impugned order passed by Commissioner of Customs vide which he has confirmed the demand of duty of Rs. 6,70,080/- by treating the goods as part of steel sheet, plate bending machine and rollers. He has also upheld violation of the provisions of Foreign Trade Policy. Accordingly goods stands confiscated with an option to the appellants to redeem the same on payment of redemption fine of Rs. 7 lakhs. Penalty of Rs. 4 lakhs stands imposed on the appellants under the provisions of Section 112 of the Customs Act, 1962. The said order is impugned before Tribunal. 7. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the certificate itself. As such he has discarded the said certificate and proceeded ahead to rely upon the Chartered Engineer's certificate given in India on examination of the goods. 9. It is seen that CRCL report prepared by the Revenue does not indicate whether the goods are re-rollable scrap or not. The Chartered Engineer's report is to the effect that the goods in question are corroded and most of the rollers do not have threading on the neck. He has further observed that the rolls with threading are for mountain coupling for power driving whereas those without thread are ideal rollers without power driven. Admittedly Chartered Engineer has observed in his report that rolls are having corrosion and have uneven surfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. v. Union of India reported in 2003 (156) E.L.T. 458 (P & H) fully covers the appellants' case. While dealing with an identical case where the imported consignment consisted of old and used, rusted and waste & scrap, the Hon'ble High Court observed that inasmuch as admittedly the consignment was of non-usable pipes, mere fact that they can be used as pipes in some of the cases by itself will not lead to the conclusion that what has been imported was not scrap but pipes. By observing that it may be possible that one person considers the goods as scrap which may appear different or reusable to another. The Hon'ble High Court rejected the Revenue's contention that the consignment was to be considered as import of pipes and not scrap. To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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