Home Case Index All Cases Customs Customs + AT Customs - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 766 - AT - CustomsClassification of imported goods - LMS Bundles and Heavy Melting Scrap - whether classifiable under CTH 72044900 or under CTH 72044100 of the Customs Tariff Act, 1975? - Benefit of Notification No. 21/2002-Cus dated 01.03.2002 - HELD THAT:- The appellant is a manufacturing unit and using the imported material for melting thereof and use in the manufacture of ingots therefore, as per the use there is no doubt that the goods is melting scrape. Even though there can be a dispute to whether it is falling under Custom Tariff Heading No. 72044100 or 72044900 but as per the entry No. 200 for the purpose of exemption under notification No. 21/2002-CUS all the waste and scrape of 7204 if it is a melting scrap are exempted. Therefore, as per the facts of the present case the chapter sub heading of the goods is not very significant. According to the nature of the goods there is no doubt that even though it is in the nature of “HR Side Cutting” but the same has no other use except for melting and all the melting scrap is covered under exemption notification No. 21/2002-CUS under serial No. 200 - It is not the case of the department that the goods so imported is not scrap but classifiable as HR Coil or Sheet. It cannot be said that the appellant has mis-declared the goods and consequently the goods are not liable for confiscation - Appeal allowed - decided in favor of appellant.
|