TMI Blog2015 (12) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... hold much water. Firstly it is unsubstantiated and secondly, if the material as imported was rerollable scrap, the use to which it is put after import, does not change its character for assessment at the time of import - appeal dismissed - decided against appellant. - C/3502-3503/2012-Cus(DB) - Final Order Nos. 26-27/2015 - Dated:- 17-12-2015 - Shri Ashok Jindal, Member (J) and Raju, Member (T) Shri SudhirMalhotra, Advocate, for the Appellant. Shri B.B. Sharma, AR, for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant is an importer of steel scrap. The appellant imported two consignments of such scrap declared to be Heavy Melting Scrap . The goods were examined by an expert chartered engineer Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Subsequently a further opinion of Sh. Varun Chandok was taken where he observed as follows : This opinion is issued in continuation to my earlier opinion dated 1-2-2011 for import of consignment by M/s. Sharu Steels Pvt. Ltd. vide Bill of Entry No. 2655492/2655651 both dated 27-1-2011. I have to submit as below :- 1. The goods on apparent visual examination appeared not to be used one. Majority of material appears to be cutting from prime material and therefore are of prime nature. 2. The goods as submitted by importer are of low material. 3. These goods are not of standard length/dimensions as available in market. 4. These goods also contain semi-finished products and can be processed further and to my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gth is 2000 mm (max) and as the length of the material found is more than 2000 mm, it will not be possible to charge such a long pieces into furnace without cutting them to required length. Hence, re-rolling in the present status of the material is not possible. 7. Also after re-rolling of the material, the mechanical properties of the resulting material are bound to change due to high temperature heating followed by cooling and suitably for specific purpose will be in doubt. 8. Due to this doubt, I had written to National Institute of Secondary Steel Technology, Mandi Gobindgarh for its comment on the matter by providing description of the material and they also have confirmed the facts stated by me with the opinion that material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. 200) was denied and duty was demanded as per the entry No. 190B of the said notification at the rate of 5%. Aggrieved by the said order, the appellants are before the Tribunal. 5. Learned counsel for appellant argued that the reliance should be placed on the opinion of Shri Anil Kumar Soni, who has stated that rerolling is not possible as the length of some pieces is more than 2000 mm. He however, could not give any authority for such restriction on rerollable scrap. He also argued that the opinion of Shri R.K. Bagchi, Director of NISST, Mandi Govindgarh dated 5-2-2011 also stated that the material is best suited for remelting. He also argued that they are actual users of material and they are melting the goods. 6. Learned AR r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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