TMI Blog2008 (9) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal by the Department against the order of the Commissioner (Appeal No. 1 (MPM)CUS/ JPR.I/2006, dated 12-1-2006. 2. Heard both sides. 3. The relevant facts of the case are as follows :- (a) The respondent imported a consignment weighing 110.65 MT declaring the same as heavy melting scrap of iron and declared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing scrap based on the report of the jurisdictional Central Excise Authorities that the said quantity of nails and screws was also melted in the furnace; he also relied on the Inspection certificate. 4. The learned DR submits that the respondent has clearly mis-declared the description of goods. He admitted the misdeclaration and accepted the value of Rs. 15/- per kg on such nails and screws. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides. At the time of adjudication, it is noticed that the appellants have agreed to pay duty on screws and nails under a different tariff heading but claimed exemption under Notification No. 21/2002 as scrap. The Commissioner (Appeals) after making a reference to the Range Superintendent and on the basis of his report dated 9th January, 2006 to the effect that the impugned goods were mel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the view that nails and screws are also scrap is accepted, then they paid the duty as heavy melting scrap and there may not be any misdeclaration. The Commissioner (Appeals) has merely used the end use certificate to resolve the dispute as to whether the imported goods can be considered as scrap or not. 7. In view of the above, we do not find any grounds to interfere with the findings and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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