2003 (7) TMI 605

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..... er (J)]. Appellants filed this appeal against the adjudication order passed by the Commissioner of Customs. The Commissioner of Customs held that Tungsten Coils Reject imported by the appellant is scrap and classifiable under heading 8101.91 of the Customs Tariff and requires a specific licence. The adjudicating authority confiscated the goods and allowed the release of some goods on payment .....

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..... e Customs Tariff as Waste and Scrap and the Revenue rejected the claim of the importer. On appeal filed by the importer, the Tribunal also rejected the claim of the importer regarding classification of Tungsten Coil Rejects as the Waste and Scrap. The contention of the appellant is that as in the case of Rama Trading Co. v. Commissioner of Customs, New Delhi (Supra), the Tungsten defective fil .....

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