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2013 (9) TMI 249 - AT - CustomsImport of goods - whether scrap or parts of machine - Origin of the goods - assesse had issued invoices to various re-rolling units describing goods as re-rollable goods - Held that:- Revenue had not conducted any investigation to show that the purchaser of the goods in question had not used the said goods as re-rollable but had used the same as parts of steel sheet/plate bending machines - There was virtually no evidence on record to indicate that the goods in question stand utilised as parts of plate bending machines and not as scrap - the goods on examination were found to be used and old rollers appearing to be part of steel sheet/plate bending machines - As per test report the sample was a circular metallic piece made of steel having uneven flat surface on top and bottom – following the judgement of Patiala Castings P. Ltd. v. Union of India [ 2002 (5) TMI 72 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH]. The imported consignment consisted of old and used, rusted and waste & scrap - the consignment was of non-usable pipes mere fact that they can be used as pipes in some of the cases by itself will not lead to the conclusion that what had been imported was not scrap but pipes - it may be possible that one person considers the goods as scrap which may appear different or reusable to another. The observations of the Chartered Engineer were to the effect that such rollers after repairing/re-conditioning were capable of being used as rollers - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if some of the rollers can be put to use after some re-conditioning - the said fact will not make the imported goods as rollers to be used as parts of the machine – order set aside – Decided in favor of assesses.
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