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M/s FACOR Steels Ltd. Versus Commissioner of Customs & Central Excise, Nagpur

2016 (3) TMI 891 - CESTAT MUMBAI

Classification - Import of stainless steel scrap - Whether the goods imported are scrap or flanges - Appellant contended that consignment was non-serviceable and could not have been used in any other machine/machinery - Held that:- the appellant had produced certificate of Chartered Engineer before the adjudicating authority as well as the first appellate authority. Also the appellant had placed an order for stainless steel scrap which was to be melted and used for manufacturing of bars and bill .....

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ER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : None For the Respondent : Shri M.K. Mall, Asst. Commr (AR) ORDER PER: M.V. RAVINDRAN This appeal is directed against order-in-appeal No. SVS/61/NGP-1/2004 dated 27.12.2004. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the matter is of 2005 we take up the appeal for disposal. 3. Heard learned D.R. and perused the records. 4. On perusal of the records, it transpires that both t .....

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viceable and were not in the nature of scrap. The entire consignment was de-stuffed and flanges were separated from the rest of the cargo. The adjudicating authority after following principles of natural justice ordered assessment of bill of entry holding that the flanges as mis-declared goods and classifying the same under CTH 730721.00 and not considering them as scrap. The adjudicating authority has also ordered for recovery of customs duty and imposed redemption fine in lieu of confiscation .....

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onsignment was non-serviceable and could not have been used in any other machine/machinery. It is also stated that the serviceability of the stainless steel flanges is in doubt as the appellant had produced the photographs of the flanges in question that have threaded holes at different places which would mean that flanges could be used only for a specific purpose and for specific machineries and cannot be used for general purpose. It is also submitted that a Chartered Engineer has inspected the .....

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