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TMI Blog2024 (8) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... as the fresh coils of Aluminium wire but as per the nature of the goods described by the Chartered Engineer, it is clearly Aluminium Scrap Tassel as per ISRI. Therefore, the same is correctly classified under the classification RITC 76020010, by no stretch of imagination, the same can be classified under 76051100. The Tassel under the ISRI specification for Aluminium scrap includes old, unalloyed Aluminium wire and cable. Therefore, even the Aluminium scrap if it is in rejected wire form having various defects as described by the Chartered Engineer. Even from the look of the product, it may appear as Aluminium Wire but the same carries various defect, cut, etc., hence it will clearly falls under Aluminium scrap - Therefore, in the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uot; nowhere fits within the definition of Aluminium Scrap Tassel and hence the consignment to that extent is grossly mis-decalred to evade the Customs duty." 1.1 The examiners opined that on detailed examination by the Custom officer, the goods were found 'Coils of Aluminum Wire of Uniform Diameter of 10MM' having weight 21.110 MTs. The importers were asked to submit their clarification on this. The appellant requested for re-examination of goods under the supervision of Chartered Engineer for taking second opinion. However, the same was not allowed and on the basis of examination report, it was contended that the goods imported is 'Coils of Aluminum Wire of Uniform Diameter of 10MM'. Consequently, it was proposed to re-classify the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classify the goods 21.110 MT of 'Coils of Aluminum Wire having uniform diameter of 10 mm" imported vide bill of entry no. 7153791 dated 19.10.2016 under CTH 76051100. 4. I order to recover interest from the said importer M/s Kana Metal Corporation on the above duty at the appropriate rate under Section 28AA of the Customs Act, 1962. 5. I impose penalty of Rs.7,25,270.46/- (Rupees Seven lakh twenty five thousand two hundred seventy and forty six paise only) on the said importer, M/s Kana Metal Corporation, under section 114A of the Customs Act 1962. However, if they pay the amount of duty determined and ordered for recovery under (1) above along with interest payable thereon as ordered under (4) above within thirty days from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the independent Chartered Engineer Certificate which has certified that the goods is 'Aluminium Scrap Tassel as per ISRI' and not the virgin Aluminium Wire. He further submits that as per the Pre-Shipment Inspection Report, the goods have been certified as Aluminium Scrap. In this position, the documents such as Chartered Engineer Certificate and Pre-Shipment Inspection Report should be given preference to the examination report, which was disputed by the appellant. Accordingly, the appellant has correctly classified and valued the goods as Aluminium Scrap. 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 3.1 He submits that the examination report is ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016, opined as under :- "(i) the goods consist of discarded Aluminium Wire Rod in loose and strapped bundles, (ii) there are 8 strapped. bundles and rest of the Wire Rod are in loose form, (iii) the wire rods in loose form intermingled and are cut intermediately / in between and (iv) the Wire Rod in bundles has surface defects and cuts; he thus concluded that the Aluminium Scrap in the present form may be termed as discarded rolling process leftovers/rejects due to quality and generally sold as scrap." From the above Chartered Engineer Certificate, it is crystal clear that goods are not in the primarily form of 'Coils of Aluminium Wire of Uniform Diameter of 10MM'. Therefore, the goods cannot be considered as the fresh coils of Aluminium ..... X X X X Extracts X X X X X X X X Extracts X X X X
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