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2019 (6) TMI 1157 - CESTAT MUMBAIImport of restricted item - brass scrap engel’ comprising of 2 nos. ‘pipes of over 19 feet length and thickness of 22 inches’ - requirement of specific items to import such goods or not? - HELD THAT:- The goods were declared as ‘scrap’ and it is on record that this is not in dispute. It has been held by the lower authorities that the ultimate usage is of no relevance to assessment. ‘Scrap,’ by its definition, cannot but be old and used and, therefore, the provisions of Foreign Trade Policy pertaining to licensing will not apply. The restrictive provisions in the Policy would be applicable to goods, other than ‘scrap’, identifiable as such. It was, therefore, incumbent on the lower authorities to first reclassify the goods under the appropriate heading on the First Schedule to the Customs Tariff Act, 1975. In the absence of such an exercise, the goods cannot be anything other than ‘scrap’ which is a separate heading in the First Schedule to the Customs Tariff Act, 1975. There cannot be two distinct determination of classification for the purpose of recourse to the general restrictions in the Foreign Trade Policy. There is no option but to consider the goods as ‘scrap’ and import of scrap requires no licence - Confiscation fails - appeal allowed - decided in favor of appellant.
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