TMI Blog2020 (2) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 21/2002-CUS all the waste and scrape of 7204 if it is a melting scrap are exempted. Therefore, as per the facts of the present case the chapter sub heading of the goods is not very significant. According to the nature of the goods there is no doubt that even though it is in the nature of HR Side Cutting but the same has no other use except for melting and all the melting scrap is covered under exemption notification No. 21/2002-CUS under serial No. 200 - It is not the case of the department that the goods so imported is not scrap but classifiable as HR Coil or Sheet. It cannot be said that the appellant has mis-declared the goods and consequently the goods are not liable for confiscation - Appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom Duty. It was also alleged that due to mis-declaration the value was also wrongly declared, therefore the transaction value for the subject goods is also liable for rejection. Accordingly, it was proposed the value of imported goods should be USD 475 CIF PMT as against declared value of @ US. $ 270/-PMT, on the basis of contemporaneous import price of HR Side Trimmings . A Show Cause Notice was issued, wherein it was proposed to confiscate the alleged mis-declared goods of 58.280 metric tons HR Side Cut Trimmings , to imposed penalty under section 112(a) of the Customs Act, 1962 and to reassess the mis-declared goods i.e. 58.280 Mts. on the rate of 475 USD per Metric Tons. The adjudicating authority confirmed the charges proposed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard the representation from the appellant, we find that the matter has been listed for regular hearing on 13.05.2019, 27.06.2019, 19.08.2019, 26.09.2019, 29.10.2019, 21.11.2019 2.12.2019, on none of the dates any one appeared on behalf of the appellant despite sending notices on 21.11.2019 and 02.12.2019, therefore we take up the appeal for disposal on the basis of available records. We find that the appellant had claimed exemption Notification No. 21/2002-Cus dated 01.03.2002 under serial No. 200, which extends the benefit of nil rate of duty for Melting scrap of iron and steel falling under Custom Chapter heading No. 7204. We find that appellant is a manufacturing unit and using the imported material for melting thereof and use in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable as prime material or scrap and in most of the judgments it was held that the goods even though old and used but classifiable as prime material and not as a scrap. Therefore, facts of all those cases are entirely different from the facts of the present case for the reason that in the present case it is admitted by the revenue also that the goods imported is scrap only. Therefore, the ratio of the judgments relied upon by the Learned AR is not applicable in the present case. With the discussion and finding made by us herein above, we are of the view that the goods are not liable for confiscation being exempted goods, consequently the enhancement of the value made by the lower authority is also not legal and correct. Hence, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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