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2016 (12) TMI 427 - CESTAT MUMBAIConfiscation of imported goods - import of Stainless steel melting scrap - mis-declaration of goods - whether the material imported by OIL is stainless steel melting scrap or a large part of it can be treated as serviceable material? - Held that: - while the allegation is that the material imported by OIL is serviceable stainless steel sheets of which grade 301 and 304 the same have nowhere been treated as prime material. The material was found under the scrap as neatly strapped and palletised sheet.Scrap is not neatly strapped and palletised. Scrap is not of relatively uniform shape and size and with neatly trimmed edges. Thus the material recovered in palletised form with neatly machined edges can only be treated as SS sheets of prime/serviceable quality. The notice seeks to classify the material under heading 7208 while the impugned order classifies it under heading 7219/7220 depending on the width. The impugned order rejects the proposition to classify it under heading 7208. Thus it is clear that the allegation made in the notice has been dropped. It is not open to revenue to make an entirely different case. In the description of contemporaneous comparative imports also the product description is SS steel coils/ SS cold rolled steel/ SS hot rolled steel. No heading or classification has been mentioned in the said data. Presumably if the attempt was to classify the products under heading 7208 then contemporaneous data of the same heading i.e. 7208 would have been taken. If the product has been found to be classifiable under heading 7219/ 7220 the contemporaneous data of imports of heading 7208 cannot be used to redetermine the transaction value under Rule 4. The demand cannot be sustained. Since demand itself is not sustained on merit, the confiscation cannot be upheld. The appeal of OIL is allowed - decided against Revenue.
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