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2014 (4) TMI 497 - AT - CustomsImport of steel rails as scrap - Classification and valuation of the old and used railway tracks - restricted item - rate of duty - Held that:- there is no evidence on record that the imported goods, declared as re-melting scrap was not meant for re-melting, or was not used for re-melting but was required for re-rolling only. It has been correctly observed by the first appellate authority that CA's certificate also convey that scrap is not re-usable - Decision in Indo Deutsche Trade Links and Uni Interlinks Versus Commissioner of Customs (Imports) Chennai [2014 (2) TMI 779 - CESTAT CHENNAI] followed - Decided against Revenue.
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