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TMI Blog2018 (6) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent: Mr. J. Nagori (A.R.) ORDER Per: Dr. Satish Chandra The present appeal is filed against order-in-original No. 17-18/2017-18 dated 16.02.2018. 2. The brief facts of the case are that the appellant is a private limited company and engaged in importing of waste and scrap of lead in powder form. The appellant claimed in the bill of entry that it was 'Lead Concentrate' but the department co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned that: "the lead plates after breaking the battery are removed, separated from the oxides both manually and mechanically and lead scrap thus obtained is melted in simple "Mandir Type" Rotary Furnace to obtain lead. The First melt in trade parlance is called as 'soft lead' which contains about 99% of lead." The worldwide list of the companies producing Zinc and Lead/lead ore are accepting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ental Control Board has given license to the appellant as a secondary producer of Lead, and not a primary producer of Lead. It is the submission of the Ld. AR that in the test reports, it is certified that it is a scrap of Lead Acid Battery and form 9 was submitted for hazardous goods. 7. In his rejoinder, the Ld. Counsel for the appellant has drawn our attention to the base metals and articles o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificates, it is evident that this is not a case of production, this is a case of import. Appellant may be engaged in primary or secondary production, we are not concerned, we are concerned with the impugned imported item only. So, the Certificate of Pollution will not have much relevance. By looking the test report and other material, we are of the view that the item falls under the classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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