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2015 (12) TMI 1635 - AT - CustomsDenial of benefit of N/N. 21/2002, dated 1-3-2002 (S. No. 200) - classification of goods - Heavy Melting Scrap - The authorities below classified the goods as Rerollable scrap as against declared description of Heavy Melting Scrap - Held that: - the material cannot be rerolled without cutting does not hold much water as they have cited no authority to say that the maximum length of rerollable material cannot exceed 2000 mm. The Commissioner has cited ISRI circular as authority for the size of the heavy melting scrap. The claim of the appellant that they used the material for melting does not hold much water. Firstly it is unsubstantiated and secondly, if the material as imported was rerollable scrap, the use to which it is put after import, does not change its character for assessment at the time of import - appeal dismissed - decided against appellant.
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