TMI Blog2002 (2) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs, Kandla is under challenge in this appeal. The appellant who claims to have been engaged in the trade of ship-breaking materials imported a consignment of Heavy Melting Scrap weighing 271.140 MTs under two Bills of Entry dated 22-8-2001 and 5-9-2001. The assessable value in the Bills of Entry were declared at the rate of US $ 105 PMT and US $ 108 PMT respectively. The Customs Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were required to be cleared urgently, the appellants waived the service of show cause notice and requested for personal hearing. After such personal hearing the impugned order was passed by the Commissioner rejecting the contention raised by the appellant that the goods are liable to be treated as 'waste and scrap'. The impugned order took the view that the pipes of length of 6' and above are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 7204.99. It is contended that after accepting the case of the appellant that the cut pieces of pipes imported were 'old and rusty' there was no justification for entering a finding that they were serviceable. Learned Departmental Representative points out that the report of examination of the goods does not show that they are rusty but 'only old and used serviceable welded pipes'. The rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but it will not be serviceable pipes if they are rusty and old. There are no materials made available in this case to show on what basis the remark was made in the examination report that they are 'serviceable'. Since the Department itself has not disputed that the pipes are rusty and old, we are of the view that the pipes cannot be treated as serviceable pipes. The circumstances under which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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