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TMI Blog2018 (11) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Commissioner of Customs, Chennai Vs Kamatchi Sponge & Power Coprn. Ltd. [2016 (3) TMI 220 - CESTAT CHENNAI] observed that declaration of the goods as Heavy Metal Steel Scrap cannot be converted into the welding pipes merely because 90% of the goods were found to welding pipes. Appeal allowed - decided in favor of appellant. - C/51847/2015-CU[DB] - FINAL ORDER NO-72669/2018 - Dated:- 20-11-2018 - Smt. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Jitin Singhal Pravesh Bahuguna, Advocates for Appellant Shri G.K. Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa As per facts on record the appellant filed a Bill of Entry by declaring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner, confirming the demand as proposed and imposing penalty of identical amount under Section 114A of Customs Act, 1962. He also confiscated the goods, which has already been cleared provisionally and imposed redemption fine of ₹ 20 lakhs under Section 125 of the Customs Act, 1962. The said order of Commissioner is impugned before us. 4. Heard both the sides duly represented by Shri Jitin Singal along with Shri Pravesh Bahuguna, learned Advocates appearing on behalf of appellant and Shri Gyanendra Kumar Tripathi, Assistant Commissioner learned Authorized Representative appearing on behalf of the Revenue. 5. After appreciating the submissions made by both the sides and after going through the impugned order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions that the scrap of any test metal means metal based and scrap arising from the manufacture or mechanical working of metals and metal goods, definitely not usable as such because of breakage, cutting up, wear or other reasons. The same should have been re-melted into some shape mainly for convenience of shipping. As such, they submits that the conversion of Aluminium Scrap into the Ingots shape by itself will not make them Aluminium Alloys Ingots, specially when the documents issued by the foreign suppliers, described the goods as Aluminium Scrap-Throb. 6. We note that the only question to be decided is as to whether the goods in question are Aluminium Scrap-Throb or the same are Aluminium Alloy Ingots . The revenue have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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