9911796707
TMI Blog2018 (5) TMI 1858X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, AC (AR), for the Respondent. 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 offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appellant has 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 assigne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that the appellant have declared as Heavy Melting Scrap valued at $ 600/MT. 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 certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported is not Heavy Melting Scrap. Neither any contemporaneous import has been relied upon nor any expert opinion from any technical expert was obtained. Therefore, we find that the revenue has decided the entire matter on assumption and presumption basis which is not permitted in law. Accordingly, we set aside the impugned order and allow the appeal. (Pronounced in Court on 11-5-2018) X X X X Extracts X X X X X X X X Extracts X X X X
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