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2010 (3) TMI 606 - AT - Central ExciseScrap, Import of - The contention is that the appellants are actual user as having induction furnace and as per the provisions of Notification 21/2002-Cus. the appellants filed necessary declaration to the effect that the same are to be used of melting purpose and the appellants are also liable to produce certificate by the proper officer regarding specific use. The contention of the appellant is that the impugned goods cannot be treated as second hand railways axles. Held that – no whisper in the expert opinion of Chartered Accountant about impugned goods being serviceable. In the absence of any evidence of old & used goods being serviceable, they are to be treated as melting scrap. Impugned order set aside
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