9911796707
TMI Blog2007 (2) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Deptt. CFS (OWPL), Ludhiana, I visited the Import Section for inspection of Sheet Metal Rest, imported from Kaliweit, Germany by M/s. Quick Car Wash Pvt. Ltd. Jalandhar vide Invoice No. 59379 dated 19-11-01. After due inspection of the cargo along with Customs officials in the presence of party's representative, I have the following observation to certify: The material received is inform of sheets, mixture of Hot/Cold rolled and of varying length, width and thickness. The material is secondary/defective and approx. 50% of this is rusty. Material seems to be rejection of some cold rolling mill and percentage of hot/cold rolled sheets shall be 50% each. Length/width of sheets vary from approx. 2 ft. to 6 ft. and thickness from 1.5 mm to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order 1311 dt.18-1-2002 Goods confiscated but allowed to be redeemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Penalty of Rs. 35,000/- 4. In addition to confiscating the goods, the order also enhanced the value of the goods for the purpose of assessment. Goods were also ordered to be classified under Headings 7208 and 7209, against the claim for assessment under 7204 of the appellant. 5. The appellant filed an appeal against the confiscation and assessment before the Commissioner (Appeals). The Commissioner rejected the appeal with the following observations :- "At the time of personal hearing advocate of the appellant reite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere actually hot/cold rolled sheets." 15. The contention of the appellant in the present appeal is that the goods were ferrous waste and should have been assessed as such, that too on the basis of transaction value. The learned Counsel for the appellant has contended that there is no evidence on record to establish the identity of the goods as hot rolling and cold rolling products as ordered by the authorities. He has taken us through the opinion of Shri Oberoi and has pointed out that Shri Oberoi has no where opined that the goods are hot-rolled or cold rolled sheets. According to the learned Counsel, the opinion of the expert is to the effect that the goods are actually ferrous waste. He would lay emphasis on the observations that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Crushing and agglomeration into briquettes of iron and steel filings and turnings. (e) Breaking up of old iron articles. Waste and scrap is generally used for the recovery of metal by remelting or for the manufacture of chemicals. But the Heading excludes articles which, with or without repair or renovation, can be re-used for their former purposes or can be adapted for other uses; it also excludes articles which can be refashioned into other goods without first being recovered as metal. Thus, it excludes, for example, structural steelwork usable after renewal of worn-out parts; worn railway lines which are usable as pitprops or may be converted into other articles by re-rolling; steel files capable of re-use after cleaning and sharpenin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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