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2018 (11) TMI 1166 - AT - CustomsClassification of import goods - Aluminum Scrap-Throb - whether the goods in question are ‘Aluminium Scrap-Throb’ or the same are ‘Aluminium Alloy Ingots’? Held that:- There is nothing in the report of CRCL which establishes that the goods are in-fact Ingots. The goods stand described in the imported documents as Aluminium Scrap-throb. They have been converted into ingots shape of varying lengths for the purpose of transportation only, which is permissible as per ISRI. The said issue stands decided by various precedent decisions of the Tribunal - While dealing with more or less identical situation the Tribunal in the case of Commissioner of Customs, Chennai Vs Kamatchi Sponge & Power Coprn. Ltd. [2016 (3) TMI 220 - CESTAT CHENNAI] observed that declaration of the goods as Heavy Metal Steel Scrap cannot be converted into the welding pipes merely because 90% of the goods were found to welding pipes. Appeal allowed - decided in favor of appellant.
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