2016 (8) TMI 430

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..... ring on behalf of the appellant argued that issue involved in both these appeals is the same and can be taken up together for disposal. It is appellant s case that Silicon Electrical Steel Strip Scrap, obtained from dismantled old and used Transformers was imported by the appellant under several Bills of entry filed at a unit price of US $270 MT (CIF) to US $275mt (CIF). That the same was claimed as scrap but Adjudicating authority while deciding the issue has considered the imported goods as Silicon Electrical Steel (Cold Rolled Grain Oriented) strips (CRGO) classifiable under 72261100 and loaded the price to US $410 PMT CIF. That import was considered to be of old and used goods restricted under import policy and Confiscation of imported .....

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..... the relied upon case laws. It was also his case that imported goods are Defective (old and used) Silicon Electrical Steel (Cold Rolled Grain Oriented) Strips, as decided by the Adjudicating authority and value has been correctly enhanced imposing redemption fine and penalty. Learned A.R. strongly defended the order passed by the Adjudicating authority. 4. Heard both sides and perused the case records. The issues involved in the present proceedings are the following: (i) Whether the classification of the imported goods be considered as scrap or the same should be considered as old and used CRGO strips inviting confiscation or redemption? (ii) Whether the assessable value was correctly enhanced by the Adjudicating authority? 4.1 So far .....

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..... used transformers which are scrap. As already held by the Tribunal, in the case of M/s. Ansun System Consulting Pvt. Ltd. (cited supra), the materials obtained from dismantled transformers cannot be treated as defective CRGO sheets. Therefore, we do not find any misdeclaration of description by the Appellant in respect of the present consignments. Having held so, the question of applying higher value based on DOV data applicable to defective CRGO sheets also does not arise. Since we are accepting that there is no misdeclaration of description of the goods, the question of requirement of licence as applicable for import of defective CRGO sheets also does not arise. In view of the above we are unable to uphold the order of the Commissioner in .....

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