Custom, Excise & Service Tax Tribunal
Cce, Indore vs M/S Mittal Appliances Ltd on 5 December, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Date of Hearing : 3.11.2016
Date of Pronouncement: 5.12.2016
Appeal No. C/56580/2013-CU. (DB)
(Arising out of Order-in-Appeal No. IND/CEX/000/APP/310-317/12 dated 25.9.2012 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Indore)
CCE, Indore Appellant
Vs.
M/s Mittal Appliances Ltd. Respondent
Appearance Shri K. Poddar, D.R. - for the appellant Ms. Nupur Maheshwari, Advocate - for the respondent CORAM: Honble Mr. S.K. Mohanty, Member (Judicial) Honble Mr. Ashok K. Arya, Member (Technical) Final Order No. 55603/2016 Per Ashok K. Arya :
Revenue is in appeal against the Commissioner (Appeals) order dated 25.9.2012 whereunder the goods - defaced and demonetized coin scrap have been allowed to be cleared with the classification under Chapter Heading 74040022.
2. Revenue has been represented by ld. AR, Shri K. Poddar and Respondent has been represented by ld. Advocate, Ms. Nupur Maheshwari.
3. Revenues main submissions based on appeal memorandum are as follows :
(i) Goods imported are not covered by Label as they are not cuttings of new unleaded yellow brass shed or plate. The subject goods consist of single item i.e defaced and demonetised coins. The subject goods are also not covered by the ISRI code Honey which is composed of mixed yellow brass.
(ii) The respondent has given Scrap Specifications Circular 2012, where scrap under the categories of codes Honey and Label have been defined; on page 16 of the said Scrap Circular, 2012, Honey and Label scrap have been defined as follows :
Honey - Yellow Brass Scrap- shall consist of mixed yellow brass solids, including brass castings, rolled brass, rod brass, tubing and miscellaneous yellow brasses, including plated brass. Must be free of manganese- bronze, aluminium-bronze- unsweated radiators or radiator parts, iron and excessively dirty and corroded materials. Must also be free of any type of munitions including, but not limited, to bullet castings.
Label - New Brass Clippings - shall consist of the cuttings of new unleaded yellow brass sheet or plate, to be clean and free from foreign substances and not to contain more than 10% of clean brass punching under < inch. To be fee of Muntz metal and naval brass.
4. The respondent has given email correspondence whereunder Chief Economist and Director of Commodities, ISRI, Washington inter alia confirms that industry participants, who have experience in dealing with this commodity, and the consensus is that Honey is in fact the appropriate ISRI scrap specification for the subject goods.
5. The impugned order passed by Commissioner (Appeals) also discusses in detail that why the subject goods are covered by ISRIs category Honey and that why they are to be classified under Chapter Heading 74040022.
6. We do not find any substantial material to differ with the findings and the order of the Commissioner (Appeals) on the subject.
Based on above discussions and the literature produced by the respondent, we are of the considered view that there is no merit in the appeal filed by Revenue. Therefore, the same is hereby rejected as without merits.
(Pronounced in Court on 5.12.2016) (S.K. Mohanty) Member (Judicial) (Ashok K. Arya) Member (Technical) RM 3 C/56580/2013