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TMI Blog2018 (5) TMI 1858X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the goods imported by the appellants were Heavy Melting Scrap. The revenue did not adduce any evidence to support the allegation that the goods is not Heavy Melting Scrap but an article of steel. It may be possible that the goods appear to be article of steel but if it is not usable and the same has been used as Melting Scrap by the appellant as evidenced by the end-use certificate, merel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER [Order per : Ramesh Nair, Member (J)]. - The facts of the case are that appellant in their bill of entry declared Heavy Metal Scrap (HMS) weighing 52.5 MT and claimed under CTH 7204 49 00 and price was declared as US $ 600/MT. The goods were examined on second check and on examination, the goods were found to be other articles of iron and steel. The officer also reported that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed the order for Heavy Metal Scrap and the material has been described as Heavy Metal Scrap in all documents including the commercial invoice, packing list and pre-shipment inspection certificate, dated 26-7-2008 issued by the independent agency i.e. Worldwide Logistic Survey Inspection (WLSI) Group and Affiliates. It is submitted that the department has not assigned any reason regarding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is observed that even pre-inspection certificate clearly shows the quantum of 52.5/MT and described the same as Heavy Melting Scrap. All the documents show the description as Heavy Melting Scrap. It is also observed that the Jurisdictional Central Excise authority of the appellant company gave an end-use certificate that the Heavy Melting Scrap imported by the appellant was used in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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