w w w . L a w y e r S e r v i c e s . i n
CC, Tuticorin v/s M/s. Harihar Alloy Castings Ltd.
Company & Directors' Information:- D. H. CASTINGS PRIVATE LIMITED [Active] CIN = U27310PB2009PTC033256
Company & Directors' Information:- C S CASTINGS PRIVATE LIMITED [Active] CIN = U27105PB2000PTC024010
Company & Directors' Information:- CASTINGS INDIA PVT LTD [Active] CIN = U27101WB1996PTC078196
Company & Directors' Information:- A J CASTINGS PRIVATE LTD [Active] CIN = U74899DL1987PTC027618
Company & Directors' Information:- G S C CASTINGS PRIVATE LIMITED [Active] CIN = U27100PB1996PTC017826
Company & Directors' Information:- A G CASTINGS PRIVATE LIMITED [Strike Off] CIN = U27310PB1997PTC019495
Company & Directors' Information:- L P CASTINGS PVT LTD [Amalgamated] CIN = U13209DL1980PTC011006
Company & Directors' Information:- P R CASTINGS PVT LTD [Active] CIN = U27320PB1992PTC012673
Company & Directors' Information:- J S CASTINGS PVT LTD [Strike Off] CIN = U27109PB1991PTC011706
Company & Directors' Information:- R S CASTINGS PRIVATE LIMITED [Active] CIN = U27101HR1984PTC017261
Company & Directors' Information:- D K CASTINGS PRIVATE LIMITED [Active] CIN = U27310BR1992PTC005061
Company & Directors' Information:- C. I. U. CASTINGS PVT. LTD. [Active] CIN = U27209WB1994PTC064109
Company & Directors' Information:- D S CASTINGS PRIVATE LIMITED [Active] CIN = U27200MH1980PTC023599
Company & Directors' Information:- N B ALLOY AND CASTINGS PRIVATE LIMITED [Active] CIN = U27109PB1991PTC011560
Company & Directors' Information:- M. P. ALLOY PRIVATE LIMITED [Strike Off] CIN = U28111UP1995PTC018405
Company & Directors' Information:- B B CASTINGS PRIVATE LIMITED [Strike Off] CIN = U28939CH1997PTC020062
Company & Directors' Information:- D M K CASTINGS PVT LTD [Active] CIN = U27310PB1986PTC006752
Company & Directors' Information:- S R CASTINGS PRIVATE LIMITED [Strike Off] CIN = U27105PB1989PTC009964
Company & Directors' Information:- M I CASTINGS PRIVATE LIMITED [Active] CIN = U74899DL1983PTC016451
Company & Directors' Information:- J P CASTINGS PVT LTD [Strike Off] CIN = U29111MP1985PTC002758
Company & Directors' Information:- S M S CASTINGS PVT LTD [Strike Off] CIN = U27310GJ1981PTC004660
Company & Directors' Information:- A K CASTINGS PVT LTD [Strike Off] CIN = U27310WB1981PTC034277
Company & Directors' Information:- B D K ALLOY PRIVATE LIMITED [Amalgamated] CIN = U27106KA1973PTC002355
Company & Directors' Information:- C S CASTINGS PRIVATE LIMITED [Active] CIN = U27105PB2000PTC024010
Company & Directors' Information:- CASTINGS INDIA PVT LTD [Active] CIN = U27101WB1996PTC078196
Company & Directors' Information:- A J CASTINGS PRIVATE LTD [Active] CIN = U74899DL1987PTC027618
Company & Directors' Information:- G S C CASTINGS PRIVATE LIMITED [Active] CIN = U27100PB1996PTC017826
Company & Directors' Information:- A G CASTINGS PRIVATE LIMITED [Strike Off] CIN = U27310PB1997PTC019495
Company & Directors' Information:- L P CASTINGS PVT LTD [Amalgamated] CIN = U13209DL1980PTC011006
Company & Directors' Information:- P R CASTINGS PVT LTD [Active] CIN = U27320PB1992PTC012673
Company & Directors' Information:- J S CASTINGS PVT LTD [Strike Off] CIN = U27109PB1991PTC011706
Company & Directors' Information:- R S CASTINGS PRIVATE LIMITED [Active] CIN = U27101HR1984PTC017261
Company & Directors' Information:- D K CASTINGS PRIVATE LIMITED [Active] CIN = U27310BR1992PTC005061
Company & Directors' Information:- C. I. U. CASTINGS PVT. LTD. [Active] CIN = U27209WB1994PTC064109
Company & Directors' Information:- D S CASTINGS PRIVATE LIMITED [Active] CIN = U27200MH1980PTC023599
Company & Directors' Information:- N B ALLOY AND CASTINGS PRIVATE LIMITED [Active] CIN = U27109PB1991PTC011560
Company & Directors' Information:- M. P. ALLOY PRIVATE LIMITED [Strike Off] CIN = U28111UP1995PTC018405
Company & Directors' Information:- B B CASTINGS PRIVATE LIMITED [Strike Off] CIN = U28939CH1997PTC020062
Company & Directors' Information:- D M K CASTINGS PVT LTD [Active] CIN = U27310PB1986PTC006752
Company & Directors' Information:- S R CASTINGS PRIVATE LIMITED [Strike Off] CIN = U27105PB1989PTC009964
Company & Directors' Information:- M I CASTINGS PRIVATE LIMITED [Active] CIN = U74899DL1983PTC016451
Company & Directors' Information:- J P CASTINGS PVT LTD [Strike Off] CIN = U29111MP1985PTC002758
Company & Directors' Information:- S M S CASTINGS PVT LTD [Strike Off] CIN = U27310GJ1981PTC004660
Company & Directors' Information:- A K CASTINGS PVT LTD [Strike Off] CIN = U27310WB1981PTC034277
Company & Directors' Information:- B D K ALLOY PRIVATE LIMITED [Amalgamated] CIN = U27106KA1973PTC002355
C/105/2004 (Arising out of Order in Appeal No. 1/2004 TTN (CUS) (ADK) dated 20.01.2004 passed by the Commissioner of Customs, Trichy)
Decided On, 22 June 2011
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.
Judgment Text
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
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.