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2022 (10) TMI 14 - AT - CustomsClassification of goods - determination of the appropriate rate of duty - used mild steel (MS) plates imported upon procurement of these after demolition of six ‘petrochemical tanks’ in the United Kingdom by M/s GK Middle East FZC, Ajman - Valuation of Customs Duty - HELD THAT:- On scrutinising heading 7208 of First Schedule to Customs Tariff Act, 1975, within which the impugned order has placed the goods imported by the appellant, it is seen that the description, ‘Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated’, has been sub-classified at the eight digit level for one item and, for all other items, as seven enumerations ‘in coils’ and four enumerations for those ‘not in coils’, at six digit level and the adopted item lies with the first of these but, nonetheless, comprising ‘flat-rolled products’ ‘hot rolled’ in ‘coils’ without any explanation for concluding that the plates were presented as coils. Clearly, the classification adopted in the impugned order does not relate to the description of the product as imported and presented. Not only is the revised classification inappropriate but there is also no reason for the classification sought for in the bills of entry to be substituted in view of its appropriateness; the impugned goods have industrial significance only as ‘waste and scrap’ which is the feedstock for melting in furnaces - the eligibility for the benefit of the exemption notification as well as not being subject to the restriction prescribed in the Foreign Trade Policy on the import of used goods is established. Appeal allowed.
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