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TMI Blog2008 (9) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... r the 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 meltin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) held that the goods cannot be considered other than heavy melting 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Commissioner (Appeals). 6. We have carefully considered the submission from 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable. It is not a case that the heavy melting scrap cannot include scrap of screws and nails. 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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