TMI Blog1998 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 111(d) of Custom Act, 1962 a consignment of PVC Scrap imported by M/s. Bhartiya Plastic Udyog, who are respondents in the present proceedings but giving them the option to redeem them of payment of fine of Rs. 1,50,000/- besides imposing penalty of Rs. 50,000/- on them. The present appeal seeks the restoration of the order of the Deputy Commissioner of Customs by setting aside the order in appeal. 2. Supporting the grounds taken in the appeal, Shri T.A. Arunachalam learned Departmental Representative stated that the term Plastic scrap is synonymous with plastic waste. Plastic waste is covered by Paragraph 27(2) of the Handbook of Procedure Vol. I of Import Export Policy 1992-97 which has laid down that the import of all types o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the department s appeal be dismissed. 5. Giving a rejoinder to the submissions of the learned Counsel for the appellant, Shri Arunachalam learned Departmental Representative stated that these decisions were in the facts and circumstances of those cases. Thus, in the Globe Sales case, the Tribunal noted that the department had not placed any evidence on record either to prove that waste and scrap are synonymous or the scrap imported by the appellants was actually not scrap but waste. It was in the absence of any positive evidence placed on record by the department that the Bench did not see any reason to hold that the scrap imported by the appellant therein was not scrap but waste. In the present case the department has established that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the question whether Copper Scrap was classifiable as copper in crude form to attract classification under Tariff Item 26A(1) of the Central Excise Tariff then in force. The third decision which is that of the Tribunal did not concern itself with the question of scrap vis-a-vis waste. It was held therein that cuttings and trimmings of polyurethane foam, though described as waste and Scrap, are smaller pieces of high quality and usable polyurethane foam and hence covered by the erstwhile Tariff Item 15A as polyurethane foams. 7. As against these decisions, cited in the impugned order, the two Tribunal decisions cited by Shri Kumar, Learned Counsel are concerned with the question whether Plastic Scrap is Plastic waste within the meanin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
