TMI Blog2009 (8) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo i.e. 40.573 MTs of the goods were reported to be high quality structural beams (channels) and pipes which are serviceable. Based on the examination report, it was observed by the lower authorities that the nails were classifiable under Customs Tariff Heading 73170019 and are chargeable to 10% of Basic Customs Duties and other duties and the structural beams and channels were classifiable under 72169990 and chargeable to Basic Customs Duty at the rate of 5% under Notification 21/02 and other customs duties. A Show Cause Notice was issued to the importer asking them to give reasons as to why the reclassification of the goods be not done and why the values of the items should not be re-fixed, based on the contemporaneous prices of simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees Twenty five thousand only). Aggrieved by such an order, appellants are before us. 3. Learned Counsel appearing on behalf of the appellant would draw our attention to the remand order passed by this Bench in Final Order No. 215/2009 dated 25-3-2009. He would submit that the entire matter sent back only for the purpose of mutilation of the goods and nothing more and hence, the order of the Adjudicating Authority for re-classifying the goods and rejecting the transaction values and fixing the transaction values was beyond the purview. He would also submit that the issue is now squarely covered by the decision of the Tribunal in the case of Aman Alloys Ltd. v. CC, Ludhiana - 2008 (225) E.L.T. 555 (Tribunal-Del.), Madhu Sudan Metals v. CC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant herein had contracted for the supply of 200 MTs of Heavy Metal Scrap. Terms and conditions of the said purchase order are as under : 5.1 It can be seen from the above reproduced terms and conditions that the appellant had clearly indicated that the consignment should be sent with the documents as indicated in the said agreement. One of the documents is pre-shipment inspection certificate issued by an agency approved by DGFT as per the terms mentioned in the contract. It is undisputed that the bill of entry for the consignment was presented along with the pre-shipment inspection certificate which we would like to reproduce: 5.2 It can be seen from the above reproduced pre-shipment inspection certificate, fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs supervision, thereby rendering them as scrap. Scrap so generated after mutilation will be cleared on payment of appropriate Customs duty on the loaded value of US$ 105 MT by classifying it under Tariff Heading 7204.49 of the Customs Tariff Act. In the facts and circumstances of the case, there is no warrant for the confiscation and imposition of penalty and redemption fine. The same are set aside. The appeal filed by the appellants is allowed. 6. We also find that the other decisions cited by the learned Counsel are directly on the point. The case-laws cited by the learned Departmental Representative i.e. Collector of Customs, Bombay v. Hardik Industrial Corporation - 1998 (97) E.L.T. 25 (S.C.) and Union of India v. Madanlal Ste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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