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2016 (3) TMI 891 - AT - CustomsClassification - Import of stainless steel scrap - Whether the goods imported are scrap or flanges - Appellant contended that consignment was non-serviceable and could not have been used in any other machine/machinery - Held that:- the appellant had produced certificate of Chartered Engineer before the adjudicating authority as well as the first appellate authority. Also the appellant had placed an order for stainless steel scrap which was to be melted and used for manufacturing of bars and billets and not for trading purpose. Therefore, the claim of the appellant seems to be genuine and the flanges in question which were found in the stainless steel scrap seems to be scrap only and unserviceable. The certificate issued by a Chartered Engineer which was done so at the behest of lower authorities, is not disputed by the first appellate authority. - Decided in favour of appellant with consequential relief
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