TMI Blog2016 (12) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notice has been dropped. It is not open to revenue to make an entirely different case. In the description of contemporaneous comparative imports also the product description is SS steel coils/ SS cold rolled steel/ SS hot rolled steel. No heading or classification has been mentioned in the said data. Presumably if the attempt was to classify the products under heading 7208 then contemporaneous data of the same heading i.e. 7208 would have been taken. If the product has been found to be classifiable under heading 7219/ 7220 the contemporaneous data of imports of heading 7208 cannot be used to redetermine the transaction value under Rule 4. The demand cannot be sustained. Since demand itself is not sustained on merit, the confiscation cannot be upheld. The appeal of OIL is allowed - decided against Revenue. - Appeal No. C/825/06 & C/461/07 - Final Order Nos. A/93721-93722/2016-WZB/CB - Dated:- 8-11-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Raju, Member (Technical) Shri Mayur Shroff, Advocate for the appellant assessee Shri V.K. Reddy, AC (AR) for the respondent Revenue ORDER Per Raju The appeal has been filed by M/s. Oswal Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W X L as mix gross/ tare/ MET- Qty finish VAR. (iv) Some cut length of SS sheets taken out from bunch are having original manufacturers marking on cut length of sheets, length wise giving details of size and SS internal grade, which are checked dimensionally and found exactly as per these details. (v) There are some small cut pieces in Triangle ring shape which are found slightly oily, dusty and can be treaded as scrap material. (vi) Substantial quantity of containers appears to be filled with SS cut length sheets and balance by off cut like triangle/ ring shape in various thickness approx 0.8 to 3mm thicknesses. (vii) Sheets of random width and length cut pieces packed properly can be treated as SERVICEABLE SHEETSsuitable for some particular application. (viii) However, this fact cannot be denied that any material can be used for melting (even serviceable material) and thus user can even use good quality material as melting scrap. ANNEXURE 1) MARKING: A/Z Heat no. 214005 Coil 21400 561 1.50 EN 19088-2 WNR 1.4301 ASTM A 240 Type 304 Actual size found 1.5 thk x 838 width x 2500 mm length 2) 1.5 X 838 304 DP1 PC1 K 1310151 (surface coat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 25.7.03 S.S. Steel Cold rolled sheets grade 304 Ex-stock M/s. Riddhi Siddhi Impex, Kalamboli, Dist.-Raigad M/s. Royal Global Export Pte Ltd., Singapore 20887 kgs. 930 4 375104 dt. 19.7.03 S.S. Steel Hot rolled sheets grade 304 Ex-stock M/s. Trishna Impex, Bhiwandi M/s. Royal Global Export Pte Ltd., Singapore 20446 kgs. 915 5 390804 dt. 16.9.03 SS Steel coils of grade 316 M/s. Shree Ramdev Metal Mart, Grant Road Mumbai M/s. Stainless Overseas, Brasil 44894 kgs. 1600 6 390804 dt. 16.9.03 SS Steel coils of grade 316 M/s. Shree Ramdev Metal Mart, Grant Road Mumbai M/s. Stainless Overseas, Brasil 44894 kgs. 1250 Accordingly, a demand of customs duty was raised against the OIL. The said notice was adjudicated and provisional assessment in respect of bill of entry was finalised by revising the value of serviceable material to US $910/MT and consequently differential duty was confirmed. The goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order has rejected the said proposition and classified the material under 7219 and 7220. 4. Ld. AR relies on the impugned order. Written submissions were filed on 24/10/2016. He argued that there was no provision of assessment and demand should have been done under Section 18 of the Customs Act. The goods were finally assessed however, the same was seized after assessment and therefore, show-cause notice invoked Section 28 for recovery of duty. He argued that it was not open to the Commissioner to confirm the demand under Section 18. He argued that the goods were released provisionally after the same were seized under the reasonable belief that they were liable for confiscation. The provisional release of goods cannot be treated as provisional assessment of goods. He argued that the stainless steel of 301 and 304 are not significantly different. 5. We have gone through the rival submissions. We find that the primary issue to be decided is if the material imported by OIL is stainless steel melting scrap or a large part of it can be treated as serviceable material. We have seen the DC docks observation on the bill of entry and observation of CRCL. It is seen that one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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