At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MS. JYOTI BALASUNDARAM
By, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
For the Appellants: Ms. Indira Sisupal, JDR. For the Respondents: R. Raghavan, SDR, M. Kannan, Advocate.
Per: Jyoti Balasundaram,
1. The challenge in the present appeal is to the finding of the lower appellate authority that the goods imported by the assessees and the Bill of Entry dated 26.06.2003 are 'Heavy Melting Scrap' - it is the case of the revenue that the goods are steel brackets (fabricated steel structures).
2. We have heard both sides. We find that the goods were examined by M/s. SGS India Pvt. Ltd., and as per their report, the goods were fabricated steel structures with red oxide coating and are tailor made for the specific purposes and cannot be used for any other purposes/Civil constructions and all the brackets were in welded condition and the same cannot be cut and re-used for any other purposes since wastages would be on the higher side and hence, the consignment may be considered as scrap. We also note that the assessees have categorically stated that the imported item was melted and end-use certificate was obtained that the goods underwent melting. In this view of the matter, we see no reason to inte
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rfere with the order of the Commissioner (Appeals), which is accordingly upheld.3. The appeal is therefore dismissed.