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M/s. Hinduja Foundries Ltd. Versus Commissioner of Customs, Chennai (Port Import)

2016 (3) TMI 844 - CESTAT CHENNAI

Classification - Used damaged cut rails for melting (melting scrap) - Whether goods to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012 or under CTH 73.02 allowing benefit - Held that:- by relying on the earlier decision of this Tribunal in the appellant's own case on similar facts HINDUJA FOUNDRIES LTD. Versus COMMISSIONER OF CUS. (IMPORT), CHENNAI [2013 (9) TMI 422 - CESTAT CHENNAI], the goods are to be classified under CTH 73.02. - Decided in fa .....

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lant assesse submits that the issue relates to import of Used damaged cut rails for melting (melting scrap) classifiable under 7204 4900 and thereby denying the benefit of exemption under Notification No.12/2012, S.No.332. 3. He further submits that the issue is no more res integra and has already been decided by this Tribunal in the appellants own case reported in [2013 (288) E.L.T. 571 (Tri. Chennai) 4. After allowing the application of early hearing, the appeal itself is taken up for hearing. .....

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he entire issue and allowed the assessee s appeal. The relevant paragraphs of the Tribunal s order are re-produced for appreciation of facts as under:- "17. The last mentioned Circular dated 17-1-2006 has been struck down by the High Court of Madras in the case of Madras Steel Re-rollers Association (supra) and by the High Court of Punjab and Haryana in the case of Gurudev Overseas Ltd. It is to be noted that the Courts did not give any ruling on the merits of the issue. The circular has be .....

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hich was in force prior to 1986 which Tariff was not based on HSN. (ii) Sujana Steels Ltd. v. CCE - 2000 (115) E.L.T. 539 (Tri.) classifying used and rusted pipes under 72.04 in preference to Heading 73.04. This decision does not examine the issue of difference between melting scrap and re-rollable scrap. (iii) Patiala Castings Pvt. Ltd. v. UOI - 2003 (156) E.L.T. 458 (P & H). The decision is in relation to rusted, pitted and perforated pipes. This decision is focused on the release of the g .....

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the goods were found to of doubtful nature. The exclusion for re-rollable scrap under Heading 72.04 is not considered. (vi) Shriram Metals & Alloys Pvt. Ltd. v. CC - 2006 (200) E.L.T. 274 (Tri.-Chennai) - classifying ribbed, rusted rods under Heading 7204.43. Here it is noteworthy that the classification of goods was claimed as re-rollable scrap falling under Heading 72.04 and eligible for exemption under S. No. 201 of Notification 21/2002-Cus. This S. No. got omitted by Notification 26/2003 .....

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exclusion mentioned in HSN Notes for Heading 72.04 and the distinction between re-rollable scrap and melting scrap. .... .... .... 22. In the present case the competing Headings are 72.04 for scrap and 73.02 for rails. Notes under Heading 73.02 nowhere specifically state that old and used rails cut into small pieces are classifiable under this heading. Revenue is taking umbrage under the part of the sentence in HSN Notes that heading covers all lengths of such rails including bullhead rails, fla .....

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rollable scrap for the purpose of Notification 21/2002-Cus. This issue is being fought by Revenue raising the classification of the goods mentioned in the Notification. In fact this dispute is not only in respect of used and cut pieces of rails but in respect of railway axles, used pipes and various other types of used articles which also could be re-rolled. The difference in the case of used rails is that the item is specifically mentioned in HSN Notes under Heading 72.04 for the purpose of exc .....

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