TMI Blog2014 (5) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... f the rollers are not uniform and rollers cannot be used for the purpose they are meant for and the product cannot be extracted up to the mark - In view of the offer made by learned counsel that goods can be cleared after mutilation, this Court directs that the goods in question be cleared after mutilation under the supervision of the Customs authorities - Also in view of the fact that earlier two consignments imported by the same importer were cleared after due verification, the impugned order is not sustainable and the same is set aside – Decided in favour of assesse. - C/88249/2013-Mum - Final Order No. A/2087/2013-WZB/C-I(CSTB) - Dated:- 1-10-2013 - Shri S.S. Kang, Vice-President and P.K. Jain, Member (T) Shri Vishal Agarwal, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter 8455 30 00 of the Customs Tariff. The goods were also confiscated on the ground that the same are misdeclared and allowed redemption on payment of fine of Rs. 15 lakhs. Penalty of Rs. 2 lakhs was also imposed under Section 112(a) of the Customs Act. The appellants filed appeal before the Commissioner (Appeals) and the same was rejected by the Commissioner (Appeals). Hence the appeal. 5. The contention of the appellants is that the goods in question are heavy melting scraps. The contention is that earlier two consignments were cleared after investigation accepting the value and classification as declared by the appellants. The appellants also relied on the opinion of the Chartered Engineer and submitted that as per the opinion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed that all of them contained Used Defective Rejected rolls. It is physically verified that the Used Defective Rjected rolls was observed in the rollers form. Our study reveals that these rollers are extensively used in MS sheet manufacturing industry wherein the MS sheets drawn from the furnace are directly passed through a set/pai of such rollers to extract a uniform gauge throughout the MS sheet and to properly straighten these MS sheets further producing finished sheets in coil form. During our physical inspection we noticed these rollers in considerably rusty and corroded condition. We also observed deep scratch marks on overall surface of these rollers, which definitely renders low tensile strength to these roller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers in question, used defective rejected rollers, are part of the Rolling Mill Plant and these rollers can be serviceable to put into use. Revenue wants to classify the same under Chapter 84 as part of Rolling Mill Plant. We find that as per the opinion of the Chartered Engineer, the surface of the rollers are not uniform and rollers cannot be used for the purpose they are meant for and the product cannot be extracted up to the mark. 9. Revenue relied upon the decision of the Hon ble Punjab Haryana High Court in the case of Asstt. Commr. of Customs v. Aman Alloys Ltd. (supra). In that case the Hon ble High Court after taking into consideration the Chartered Engineer s opinion which clearly pointed that the goods in question are usab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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