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2016 (8) TMI 673 - AT - CustomsImport of Silicon Electrical Steel Scrap - whether classifiable as old and used Silicon Electrical Strips under CTH 72261100 and not as scrap as claimed by the appellant. - Held that:- As per the above provisions of Section 24 mutiliation of imported goods, if any can be made only at the request of the owner of the imported goods. Secondly, the goods should ordinarily be used for more than one purposes which has not been proved by the department. Thirdly, appellant has been importing the said goods for nearly 15 years and department did not feel the necessity to mutiliate the imported scrap imported earlier. Adjudicating authority while passing Order-in-Original dated 9/10/2015 has thus gone beyond the scope of show cause notice, thus violating the principles of natural justice. - Decided in favor of assessee.
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