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2016 (3) TMI 220 - AT - CustomsClassification - Whether the goods imported are Heavy Melting Steel Scrap or Secondary Welded Pipes - Held that: there is no misdeclaration by appellant as seen from the purchase order/sales contract, sales confirmation report and pre-shipment inspection certificate, wherein appellants have placed orders for supply of 1000 MTs of HMSS, and imported the said goods and cleared in terms of purchase order. The test report relied by Revenue in a private laboratory is not the competent authority approved by CRCL or Customs and even as per the test report, the goods were found to be 'secondary pipes' which clearly confirms that they are 'scrap'. Also the appellants are registered Central Excise assessee having foundry for manufacture of billets, TMT bars as evident from the Central Excise registration and paying central excise duties on the final products and is not a trader of imported goods in the guise of scrap for trading purpose. The pre-shipment inspection certificate clearly indicates that HMSS supplied was 'unshredded' and justifies the bonafide of appellant being an actual user. Therefore, the goods imported are "Heavy Melting Steel Scrap" and the clearance is allowed after mutilating the goods under customs supervision followed by the decision of Hon'ble Madras High Court, uphelded decision of the Tribunal in the case of COMMR. OF CENTRAL EXCISE, MADURAI Versus SRI RENGA STEEL CORPORATION 2014 (9) TMI 522 - Madras High Court. - Decided against the Revenue
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