TMI Blog2011 (5) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... d scrap under Heading No. 72.04 of the Customs Tariff, reject the claim of the department to enhance the value from US $ 370 to US $ 480 per MT, goods should be assessed to duty at the value claimed by the appellant, which is US $ 370 per MT, appeal allowed [Patiala Castings Pvt. Ltd.(2002 - TMI - 46635 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH)] - C/74/2011 - A/225/2011-WZB/C-I(CSTB) - Dated:- 20-5-2011 - S/Shri S.S. Kang, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri C.M. Sharma, Consultant, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. Heard both sides. 2. The appellant M/s. MTC Business Pvt. Ltd., filed a bill of entry No. 818927, dated 3-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for and what they have obtained is nothing but heavy melting scrap and from the documents which they produced before the authorities for the importation of the goods, it is evident that the goods are heavy melting scrap only and the goods can no longer be used as ship chains. Therefore, the classification and valuation which they have claimed is in accordance with the law. 4. On the other hand the ld. SDR would submit as follows :- (i) As per the definition of waste and scrap given under Section Note 8 to Section XV waste and scrap means metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (ii) It is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we are not impressed with the arguments of the department in the matter. 6. The appellant has also relied on the decisions in the case of Shiva Ispat Udyog v. CC (Port), Kolkata reported in 2010 (254) E.L.T. 297 and Patiala Castings Pvt. Ltd. v. UOI reported in 2003 (156) E.L.T. 458 and a number of other judgments. On a perusal of these judgments, it is seen that in similar situations pertaining to used railway axles and used mild steel pipes, the Tribunal and the Punjab Haryana High Court held that these goods have to be treated as waste and scrap only. Following the ratio of these judgments, we are of the view that in the present case also the old, used and worn out ship chains merit classification as waste and scrap under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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