Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (12) TMI 1635

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Size approx. 50 mm, 40 mm, etc. (various lengths 12 feet-18 feet approx.). 2.   Square Bar size approx. 80x80 mm, 40x40 mm etc (length 12 feet to 15 feet approx.) 3.   Rectangle Bar (Billets) size approx. 40x90 mm, 50x70 mm, 35x110 mm, 65x140 mm, 50x90 mm, 30x60 mm etc. (various lengths 12-18 feet approx.) 4.   Flat size approx, thickness 6 mm, 9 mm, 12 mm, 20 mm and width 30 mm, 50 mm, 70 mm, 110 mm, 125 mm, 165 mm, 170 mm etc. (various length 15-18 feet approx.) 5.   Plate cuttings of size approx. Thickness 10 mm, 15 mm, 20 mm, 50 mm and width 340 mm to 600 mm etc. 1.   These goods as mentioned above are not used one are of prime nature. 2.   These goods on visual examina .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al is a low alloy steel, material in majority and some of the material is medium alloy steel as evident from the spectro analysis. Hence, the material is a mix grade and not a single grade of alloy steel. 2.   Physical verification of the material signifies that material is a remnant and all the material has a mutilated one end and has been sheared along with whole length. It seems that material is a side trimming of place flats. 3.   The material is of uneven lengths and sizes (i.e. breadth & thickness and does not confirm to standard sizes normally available in the market. 4.   The material comprise of the costly alloying elements and are not commercial grades and do not have ready domestic market like com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... agchi, Director, ISST, Mandi Gobindgarh which was as follows : The brief chemical composition of the steel stock indicated by you have been gone through by me. Following are the point wise clarification of your queries :- 1.   The material is indicated are of 12-17 feet long. For hot rolling of steels, stocks needed to be heated to high temperatures around 1200-1300 Degree Celsius in a reheating furnace. For mass production, these stocks need to move within the furnace while getting heated from room temperature to the desired temperature. As such, these long pieces cannot be charged into a conventional reheating furnace used for re-rolling. 2.   The steel pieces as indicated are either low or medium alloy steels conta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods are in the shape of round bars, square bar, billets, flats and plates and of various lengths even reaching 12-18 feet. The diameters and cross section of the material is large. Round bars are of 50 mm/40 mm dia. Square bars are of 80x80 mm, 40x40 mm. Rectangular bars are of 40 mm x 90 mm, 50 mm x 20 mm, etc. It is obvious that these are larger pieces of material. The second expert, Shri Soni has clarified that these materials are very long and cannot be directly used in rerolling furnace without cutting. He has also stated that the goods are cut pieces and cuttings from prime material. Though he has differed from first expert in regard to the fact that if these are prime material, both these experts have given an opinion that these good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates