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2014 (5) TMI 363 - CESTAT MUMBAIClearance of goods - Classification of Heavy Melting Scrap - Chapter 72 or 82 of Customs Tariff Act or not – Use of defective & rejected rollers - Held that:- It is found assessee made import of old and used rollers and declared the same as heavy melting scraps and classified the same under Chapter 72 of Customs Tariff - Clarification was brought from Chartered Engineer to the effect that the rollers in question, used defective & rejected rollers, are part of the Rolling Mill Plant and these rollers can be serviceable to put into use - As per the opinion of the Chartered Engineer, the surface of the rollers are not uniform and rollers cannot be used for the purpose they are meant for and the product cannot be extracted up to the mark - In view of the offer made by learned counsel that goods can be cleared after mutilation, this Court directs that the goods in question be cleared after mutilation under the supervision of the Customs authorities - Also in view of the fact that earlier two consignments imported by the same importer were cleared after due verification, the impugned order is not sustainable and the same is set aside – Decided in favour of assesse.
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