2020 (1) TMI 435

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..... definition of Aluminium scrap, the goods should be remelted into some shapes for the convenience of shippings - Merely because the high Aluminium contents have been found in the goods, the same will not convert the scrap into the Aluminium ingots. There are no reasons to uphold the impugned orders in view of the facts that the goods stands described in the various import documents as Aluminium .....

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..... import Aluminium Alloy Ingots in the garb of Aluminium Scrap Throb , Revenue conducted searches at the appellant s premises and resumed various documents. On 100% physical examination of the goods conducted by DRI officers, Revenue entertained a view that the goods were Aluminium Alloy Ingots and not Aluminium Scrap . Accordingly, representative samples were drawn and sent for analysis to .....

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..... Ingots, inasmuch as the said report only reflects on the high percentage of Aluminium. We note that the goods stands described in the export invoice as Aluminium scrap and as per the definition of Aluminium scrap, the goods should be remelted into some shapes for the convenience of shippings. Merely because the high Aluminium contents have been found in the goods, the same will not convert the scr .....

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