Home Case Index All Cases Customs Customs + AT Customs - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 268 - CESTAT AHMEDABADImport and use of brass scrap correctly or not - Compliance with the N/N. 52/2003-Cus, read with the provisions of import-export and the SION Norms or not - clarification by the Circular 1029/17/2016-CX dated 10 May, 2016 - HELD THAT:- As can be seen from the order of Commissioner (Appeals), he has in principle allowed the benefit on all the issues however remanded the matter for verification of the fact, if the brass scrap imported by the appellants was in the nature of brass scrap containing impurities like iron, steel, rubber, plastic, etc., or not. He is of the opinion that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc. Prima facie from the clarification dated 10.05.2016 reproduced above, it is seen that even the revenue is of the belief that “honey grade” scrap also contains iron, steel ,etc., as impurities. It is seen that this circular dated 10.05.2016 was not produced before the original or first appellate authority and consequently there is no examination of this circular. It is seen that the circular has been issued after the date of passing of the impugned order. The original Adjudicating Authority will examine the applicability of this circular dated 10.05.2016, and any other circular issued on the subject to the remand directions given in the impugned order and decide the issue a fresh - while doing so it shall be free to decide the nature of product imported by documentary evidence or otherwise on the basis of materials already on record - impugned order modified.
|