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M/s R.G. Gupta Versus CCE, Ludhiana

Mutilation of Imported goods before provisional release - HMS/Re-Rollable scrap - Held that: - the report of Chartered Engineer is not supported by any market enquiry or has not assigned any reasons as to how he has held the same to be New CRGo Sheets and the material which possesses the properties of a electric insulation. If such a material does not poses such properties, it is scrap only. No expert opinion has been obtained from any laboratory to get tested the said goods by the respondent wh .....

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of any mutilation. - The goods are to be released immediately under section 110 of the Customs Act, 1962, on furnishing of Bond - appeal allowed - decided in favor of appellant. - C/60167/2017 - A/61477/2017-SM[BR] - Dated:- 9-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Saurabh Kapoor, Advocate- for the appellant Shri. V. Gupta, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the seized goods were allowed to be released und .....

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h a manner so that they cannot be used as such except for melting in accordance with definition of scrap in Section note 8(a) of the Customs Tariff. (iii) The CRGO scrap as detailed in column 6 of Table-1 to para 3 supra shall also be mutilated, in case the same can be used as such or with some modification. (iv) The importer shall furnish a bond equal to the re-determined assessable value i.e. ₹ 1,36,20,117/- of the seized goods to bind himself to pay in case of demand the differential du .....

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both dated 20.10.2016 and Bills of entry nos.7173984, 7174140 & 7174137 all dated 21.10.2016 for import clearance of 286.282 MT of 'HMS/Re-Rollable' scrap falling under Tariff item 72044900 of the Customs Act. The goods were examined in presence of the authorized representative of the appellant and Shr. Rajesh John, Chartered Engineer gave the report and the same has been tabulated below: Sl.no Port BE No. Qty.(in MTS) Declared Goods/CTH declared Description as per CE Report Actual .....

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ated 28.11.2016 3 B2B 716900/20.10.16 60.63 Re Rollable Steel Scrap (CTH 720044900) Old and Used CRGO Strips/Sheets in Core form(serviceable) 7226 1100 50 34 CE/B2B/RG Gupta/16-17 dated 28.11.2016 4 Concor 7174140/21.10.16 55.33 Re Rollable Steel (CTH 72044900) New CRGO Sheets (serviceable) 7225 1100 110 76 CE/Concor/RG Gupta/16-17 dated 28.11.2016 5 Concor 7169989/20.10.16 49.98 Re Rollable Steel Scrap (CTH 72044900) Old and Used CRGO Strips Sheets (serviceable) CRGO Melting Scrap 7226 1100 55 .....

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er, in order to arrive conclusion rejecting the declaration by the appellant, the respondent has failed to conduct any market enquiry or get the testing of the material conducted from any Government Laboratory as held in the case of Shri. Lakshmi Steel reported in 2016-TIOL-3106-SC-P&H-CUS. With regard to Bill of Entry No. 7174137 dated 21.10.2016. He submits that the Chartered Engineer held that the imported goods are CRGO Sheet Cutting melting scrap in respect of container Nos. GESU2193460 .....

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he material was never tested from any Government Laboratory. He further submits that the material cannot be regarded as Secondary & Defective since it is not of standard length and breadth. The material having been removed from Transformers and other Electricals appliances is scrap since it does not possess any magnetic properties and can only be used for the purpose of extracting iron content after melting of the same. Mere, physical condition cannot be regarded to reject the declared class .....

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ard to Bill of Entry no. 7173984 dated 21.10.2016 & 7169000 dated 20.10.2016: He submits that the goods were declared as re rollable steel scrap, which were reported as old and used CRGO strips in core form (Serviceable). The said findings were based upon the report of local Chartered Engineer, who opined that the material has been obtained from old and used dismantled transformers of different capacities. He submits that as the material is old and used it has been rightly classifiable as sc .....

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o Bill of Entry no. 7174140 dated 21.10.2016: The Chartered Engineer reported that the same was to be new CRGO Sheets (Serviceable). The said findings were based on the visual examination by the local Chartered Engineer. The said report cannot be relied upon since the same is not supported by any market enquiry or has not assigned any reasons as to how he has held the same to be new CRGO Sheets and the material which possesses the properties of a electric insulation. If such a material does not .....

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rd to Bill of Entry no. 7169989 dated 20.10.2016: The report of the Chartered Engineer states that the material imported was declared as Re Rollable Steel Scrap, which is held to be old and used CRGO strips/sheets (serviceable) and CRGO melting scrap. He further submits that despite the fact that the Chartered Engineer had observed that the material is obtained from old and used transformers. It is pertinent to mention that the material is to be classified as scrap and the provisional release or .....

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rd the parties and considered the submissions. 6. I have gone through the Chartered Engineer report which is on record. As per the report of Chartered Engineer each bills of entry are dealt separately. With regard of bills of entry No. 7174137 dated 21.10.2016: With regard to the Container Nos. GESU2193460 & MSCU2100279 it has held that the same to be CRGO sheet cutting melting scrap, therefore, the goods are not required to be melted which has not been disputed by the adjudicating authority .....

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een conducted and he has not examined the usage of said sheets/strips. Further, I have gone through the classification of the Chartered Engineer who examined the priorities on visual examination on steel scrap, therefore, the opinion made by the Chartered Engineer is false and the same cannot be accepted unless until, there is concrete evidence on record. It has been found that the coils were found to be pressed and stuffed in the shape of stripped bundles and the said scrap was consisting of si .....

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tained from old and used transformers its capacity this Tribunal in the case of Ansunsystem Consulting Pvt. Ltd. (supra) reported in 2005 (179) ELT 511 (Tri.Del.) has observed that while scrap arises from dismantling machinery which has outlived its utility and not form manufacture and the same is to be scrap. Further in the case of Kishore K. Aggarwal (supra) wherein this Tribunal observed as under: 4. We have carefully considered the submissions from both the sides. The value of the consignmen .....

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se consignments have emanated by dismantling of old 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 CR .....

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ntled different capacity, therefore, it is scrap only, the same is not required to be mutilated. With regard to Bills of Entry No. 7174140: I find that the goods were found on examination as new Cold Rolled Grain Steel Sheets/strips in coil form. I find that the report of Chartered Engineer is not supported by any market enquiry or has not assigned any reasons as to how he has held the same to be New CRGo Sheets and the material which possesses the properties of a electric insulation. If such a .....

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