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2011 (6) TMI 587 - AT - CustomsClandestine clearance of duty free imported brass scrap/zinc scrap in DTA without payment of duty - Proprietor of the unit in his statement recorded on various dates admitted that they were importing mix brass scrap without payment of Customs duty and were clearing the same in local market against cash, without raising any invoices and without payment of any duty - held that:- appellants have not disputed the fact of clandestine clearance of duty free imported brass scrap/zinc scrap in DTA without payment of duty. As a consequence, confirmation of Customs duty and Education Cess against them does not stand challenged by them. The only challenge is to the imposition of CVD on the ground that the mix brass scrap/mix zinc scrap imported by the appellant was not the brass scrap arising out of manufacturing activity and as such, the same was not leviable to any Excise duty in India. If that be so, the CVD cannot be confirmed against them. For the above proposition, they have relied upon the Hon’ble Supreme Court decision in the case of Hyderabad Industries (1999 (5) TMI 29 - SUPREME COURT OF INDIA) Having clarified that it is ratio of the law declared by Hon’ble Supreme Court in the case of Hyderabad Industries, which would be applicable, we deem it fit to remand the matter to Commissioner for examining the nature of brass scrap/zinc scrap imported by the appellant and the consequential duty liability of CVD.
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