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2013 (9) TMI 422 - AT - CustomsMisdeclaration of goods – whether the item is a “melting scrap” or “re-rollable scrap” for the purpose of Notification 21/2002-Cus - Revenue was of the view that goods were classifiable under Customs Tariff Item 7302 10 90 in which case the exemption under Notification No. 21/2002-Cus was not available to the goods - Held that:- There was no reason to deny the classification claimed by the assesse for the goods to be under Heading 72.04 or to consider the goods not to be “Melting scrap of Iron and Steel” as described in Notification 21/2002-Cus – following the judgement of Tata Iron and Steel Company v. CCE - [1994 (12) TMI 73 - SUPREME COURT OF INDIA]. The difference in the case of used rails is that the item was specifically mentioned under Heading 72.04 for the purpose of excluding it - The meaning of the expressions “melting scrap” or “re-rollable scrap” were not defined in the Customs Tariff or HSN notes though the HSN notes makes a mention that waste and scrap which can be rolled into other products without melting to recover metal was excluded from Heading 72.04. Confiscation of goods u/s 111(d) and 111(m) – Redemption fine u/s 125 – Penalty u/s 112(a) – Held that:- Confiscation of the goods and penalty imposed in the order becomes not maintainable – Decide in favor of assesse.
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