9911796707
TMI Blog2005 (12) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... truction Company. The adjudicating authority has ignored this opinion of the Construction Company on the ground that they are not experts. The decision has been taken on the opinion of the NML. However, ld. Counsel drew out attention to the condition No. 28 in SI. No. 201 of the Notification No. 21/02 to say the same was already mentioned in the submissions made by the ld. Counsel. If that definition is taken into account the imported item can be considered as re-rollable scrap. The appellants undertake to use the materials under the provision of the Central Excise, if necessary. In these circumstances, as the appellants intends to use the material for re-rolling and in the light of the condition No. 28 the goods merits classification as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is 5% basic + 16% CVD + 2% Central Excise cess. The goods were subjected to check examination. The Docks Officers had reported that the goods are not re-rollable scrap and can be considered as a ribbed rusted rods - seconds. Samples were drawn in the presence of the representatives of the importer, CHA and were sent to National Metallurgical Laboratory. In their report dated 9-5-205 it was stated that Based on visual inspection the consignment can be considered as seconds and defective steel ribbed rods. The appellants contested the report of the NML. On the basis of the length of the product under import it was contended that as per the Indian Standard Code for classification of processed ferrous scraps for IS: 2549:1994 under the Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly in the construction industry and the minimum length required is 36 feet. It is well-known fact that in the construction industry, the height of the building is minimum 12 ft. per floor and different length of the rods if used in the construction, should be welded as per ISI specification 9417:1989. Thus the imported scrap, which is hardly six feet length, cannot be used in the construction industry for which these types of ribbed rods are manufactured. (iii) The fact that the goods cannot be used in construction industry since the construction industry requires a minimum of 11 to 12 metres which was proved before the original authority by production of a letter from a leading constructor M/s. Rajyog Constructions Limited. This fact has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar circumstances the goods were classified only as scrap. (a) Sujana Steels Ltd. [2000 (115) E.L.T. 539] (b) Patiala Castings P. Ltd. [2003 (156) E.L.T. 458 (P H)] followed by Tribunal in 2004 (178) E.L.T. 779, 2004 (177) 1024 2004 (163) E.L.T. 265. (c) Global Shiptrade (P) Ltd. [2002 (142) E.L.T. 152 (T.) = 2002 (50) RLT 635 (CESTAT)] (viii) The bona fides of the appellants can be seen from the fact that they have offered to consume the impugned goods under Central Excise supervision even though the same is not contemplated as a condition in the Notification. The offer clearly, demonstrates that there is no mala fide intention on the part of the appellants to divert the impugned goods for any other purpose except re-rolling. (ix) The enhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that definition is taken into account the imported item can be considered as re-rollable scrap. The appellants undertake to use the materials under the provision of the Central Excise, if necessary. In these circumstances, as the appellants intends to use the material for re-rolling and in the light of the condition No. 28 the goods merits classification as re-rollable scrap. The report of the NML does not appear to be very categorical. The opinion of the Construction Company cannot be ignored also. The appellants further placed reliance on the IS 2549:1994 regarding classification of the Ferrous scrap and acts with the impugned goods would fit in with the definition given therein. In the circumstances, we uphold the classification claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
