Custom, Excise & Service Tax Tribunal
Cc, Tuticorin vs M/S. Harihar Alloy Castings Ltd on 22 June, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
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).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
_________________________________________________________
1. Whether Press Reporters may be allowed to see the :
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? ____________________________________________________________
CC, Tuticorin : Appellants
Vs.
M/s. Harihar Alloy Castings Ltd., : Respondent
Appearance Ms. Indira Sisupal, JDR, for the appellants Shri R. Raghavan, SDR, and Shri M. Kannan, Adv., CORAM Ms. JYOTI BALASUNDARAM, Vice President Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 22.06.2011 Date of decision : 22.06.2011 ORDER No._____________ Per: Jyoti Balasundaram, 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 interfere with the order of the Commissioner (Appeals), which is accordingly upheld.
3. The appeal is therefore dismissed.
(Order pronounced and dictated in the open Court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE PRESIDENT
BB
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