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2016 (8) TMI 430 - CESTAT KOLKATA

2016 (8) TMI 430 - CESTAT KOLKATA - TMI - Classification - Silicon Electrical Steel Strip Scrap scrap - Silicon Electrical Steel confiscation redemption fine Held that: - similar goods obtained by dismantling of old and used transformers will be considered as scrap and not as old and used CRGO sheets requiring a licence. Therefore, no misdeclaration of description by the Appellant in respect of the present consignment as held in the case [2009 (10) TMI 717 - CESTAT KOLKATA] - Assessa .....

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K. Choudhary, Judicial Member Sri S.K. Mehta, Advocate For the Appellant Sri K.C. Jena, A.D.C. (A.R.) For the Respondent ORDER Per SHRI H.K. THAKUR Present appeals have been filed by the appellant against order in original Nos. KOL/CUS/PORT/8/2005 dated-15/09/2004 and KOL/CUS/PORT/9/2005 dated-11/02/2005 both passed by Commr. of Customs, Kolkata as Adjudicating authority. 2. Shri S.K. Mehta (Advocate) appearing on behalf of the appellant argued that issue involved in both these appeals is the sa .....

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100 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 goods and imposition of Redemption fine was ordered under Section 111 (d), 111 (m) and Section 125 of the Customs Act, 1962. 2.1 Learned Advocate argued that as per their submissions before the Adjudicating authority the imported goods were claimed as scrap material for which no import licensing restrictions apply. 2.2 So far as enhanceme .....

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test done through Chief Chemist of the authorised Central Laboratory. 2.4 That this issue of scrap with respect to other imports have been decided by CESTAT in the following cases in favour of importers which have been accepted by the department:- (i) Kishore Kr. Agarwal Vs. C.C. (port), Kolkata [2010 (252) ELT 138 (Tri.-Kolkata)] (ii) Ansun System Consulting Pvt. Ltd. Vs. C.C., Kolkata [2005 (179) ELT 511 (Tri.-Delhi] 3. Shri K.C. Jena (ADC), A.R. appearing on behalf of the appellant stated th .....

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rity. 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 point at para 4 (i) above is concerned appellant throughout the proceedings before the Adjudicating autho .....

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ap and not as old and used CRGO sheets requiring a licence. Observations made in para-4 of the case law- Kishore Kr. Agarwal Vs. C.C. (Port), Kolkata (supra), passed by this bench on identical facts, are very relevant and are reproduced below: 4. We have carefully considered the submissions from both the sides. The value of the consignments has been enhanced adopting the, value applicable to defective CRGO sheets based on DOV data. The enhancement of value based on DOV data of comparable goods i .....

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