TMI Blog2003 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... lants imported aluminium scrap of used Beverage cans (UBC) Taldork as per ISRI specifications; that the Commissioner, under the impugned Orders, have confiscated the goods with an option to redeem the same on payment of redemption fine and imposed penalty holding that the goods do not conform to the specifications for Taldork grade. The learned Advocate, further, submitted that ISRI specifications are framed basically for avoiding the dispute between the buyers and sellers and are merely the guidelines; that this has been clarified in preface to the ISRI specification which states that specification of scrap materials are subject to negotiation between buyer and seller. Specifications vary according to the requirements of individual consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by ISRI code Taldon/Taldork; that once the specifications have been provided in ISRI code they have to be followed otherwise the very purpose of giving the specifications will be lost. He also mentioned that in Varun Aluminium the consignment was having more density than the prescribed in ISRI code and there was mutual agreement between the buyer and the seller; that in the case of Hiren Aluminium Ltd. the briquette density was less than the minimum specification of 50 Pounds per cubic fit; that in the case of Pankaj Extrusion Ltd. briquette are in the form of small cylinders and length 3.5 inches and diameter of 4.5 inches which is much below the variable minimum length of 8 inches; that accordingly the decision in the case of Var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the decision of the Tribunal in the case of Varun Aluminium Industries Ltd. where the Tribunal has held as under :- On a perusal of the scrap specification Circular 2001 issued by the Institute of Scrap Recycling Industries (ISRI) we find force in the submissions of the Appellants that ISRI Code are meant to be guidelines and are intended to assist person in buying and selling their materials and products. The preface to the Code clearly provides for variation or addition to the specifications subject to mutual agreement to suite the specific transaction and individual convenience. The appellants have shown that the density of the impugned goods was more not on account of change in the products imported but on account of inability of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
