9911796707
TMI Blog2018 (11) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ) dated 01.03.2002. The Bill of Entry covered three containers of the manufactured goods, which were purchased by the appellant from M/s Jainik Enterprises Pvt. Ltd., on high seas sale basis. 2. On examination of the goods, revenue entertained a view that the same contained metallic ingots of 7-8 inches length. Samples were drawn and sent to Central Revenue Control Laboratory, New Delhi (CRCL) for testing, as the revenue entertained a belief that the goods were Aluminium Alloy Ingots falling under Tariff Heading No.760102010 attracting Basic Customs Duty of 5% of the CIF value. The test report received from CRCL, under the cover of their letter dated 05.10.2011, gave the contents of the Aluminium as also the other materials like Copper, Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the goods is more than 90% and the other metallic contents are exceeding 1%, in which case the goods have to be held as Ingots of Aluminium Alloys. On the other hand the appellants have contended that they purchased the goods under the description of 'Aluminium Scrap-Throb'. All the documents and evidences produced by the High Sea Sealer as also by the Foreign Supplier described the goods as Aluminium Scrap 'throb'. They contended that for the purpose of transportation the goods have been converted into the shape of ingots, which is permissible in terms of the ISRI Circular. The fact that the test reports are heterogeneous in respect of contents of various materials, which do not match to specification of any standard of Aluminium Alloy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rob. They have been converted into ingots shape of varying lengths for the purpose of transportation only, which is permissible as per ISRI. We also note that the said issue stands decided by various precedent decisions of the Tribunal. Apart from the earlier decision in the same assessee's case being Final Order No.71778/2018 dated 03.08.2018 as also Final Order No.70439-70440/2018 dated 10.01.2018, We also take note of the Tribunal's decision in the case of Commissioner of Customs, Chennai Vs Kamatchi Sponge & Power Coprn. Ltd. reported at 2016 (337) ELT 73 (Tri.-Chennai). While dealing with more or less identical situation the Tribunal observed that declaration of the goods as Heavy Metal Steel Scrap cannot be converted into the welding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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