TMI Blog2017 (8) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty in terms of the notification. The appellants have produced end use certificate issued by the concerned Central Excise officer, which supports this contention that they have complied the condition. Demand set aside - appeal allowed - decided in favor of appellant. - C/283/2009 - 41769/2017 - Dated:- 21-8-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri M. Karthikeyan, Advocate for the Appellant Shri B. Balamurugan, AC (AR), for the Respondent ORDER Per: Bench The issue for consideration is whether the re-melting Ingots classifiable under CTH 7204.50 is eligible for the benefit of concessional rate of duty under Notification No.16/2000-Cus dated 01.03.2000 (Sl.No. 158). 2. Brief facts are that appellants filed ex-bond Bill of Entry dated 12.10.2000 through their CHA for the clearance of non-alloy steel Re-melting Ingots of South African Origin. Appellants claimed the concessional Customs duty benefit @ 5% under Tariff sub-heading 7204 under Sl.No.158 under Notification No.16/2000-Cus dated 01.03.2000. Department was of the view that the concession would be admissible only to me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly and not otherwise. iii) The above notification describes the goods as Melting Scrap of Iron or Steel falling under heading 7204. Accordingly, all goods which are scrap of iron or steel and which are intended for melting purpose are entitled for the benefit of the notification. The above tariff heading 7204 does not contain an exact description as contained in the notification but scrap of iron or steel are covered under this heading and in addition it also covers re-melting scrap ingots. All scrap of iron or steel covered under the heading are not entitled for the benefit of the notification if they are not intended for the purpose of melting. However, the re-melting scrap ingots classifiable under the heading 7204.50 are entitled for the benefit of the notification straight away as it satisfies both the condition as being scrap of iron or steel as well meant for the intended purpose of melting. iv) The re-melting ingots imported by the appellant have been classified under the heading 7204.50 and there is no dispute with regard to classification. For the same reason, it is also not in dispute that the imported scrap ingots are intended for melting and moreover, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were described as non-alloy steel 'melting' ingots whereas in the Bill of Entry the same was described as 're-melting' ingots to suit the classification under Tariff Heading 7204.50. He submitted that 'melting' waste and scrap are of different category of goods altogether as described under Section Notes to 15 in 8 (a) which defines waste and scrap as under:- Metal waste and scrap from the manufacture of mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting up, wear or other reasons . Re-melting scrap ingots are obtained from melting of variety of scrap materials and having already undergone process of melting is different from melting scrap. He referred to Customs Tariff Heading 7204 and argued that ferrons waste and scrap would fall under different headings from 7204.10 to 7204.49 and re-melting scrap ingots would come under 7204.50. On the basis of the definition of waste and scrap in Section Notes to Sl.No. 8(a) as above, there are six categories of waste and scrap in Headings 7204.10 to 7204.49. These are waste and scrap of cast iron, waste and scrap of alloy, steel, tinned iron, and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, as the case may be, in whose jurisdiction the said goods have been used in such unit, that the said goods has been so used The Heading 7204 is as under:- 7204 Ferrous waste and scrap; re-melting scrap ingots of iron or steel 7204 10 Waste and scrap of cast iron Waste and scrap of alloy steel 7204 21 Waste and scrap of stainless steel 7204 29 Other 7204 30 Waste and scrap of tinned iron or steel Other waste and scrap 7204 41 Turnings, shavings, chips, milling waste, Saw dust, fillings, trimmings and stampings, Whether or not in bundles 7204 49 Other 7204 50 Re-melting scrap ingots. It is not disputed that appellants complied with the condition and produced the required certificate. So also the department does not dispute the classification adopted by the appellant. The case of the department is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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