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"We have perused the records and gone through the impugned order and the grounds of appeal. We notice that the Commissioner (Appeals) has examined the issue thoroughly in the light of the NML's certificate certifying the item to be non-alloy steel scrap for melting purpose. He has also noted the guidelines for considering the item to be ferrous scrap issued by the ISRI, USA where ISRI Code 207 contains same definition of Bushelling. He has also noted the trade understanding to treat the item as scrap and that such material is not manufactured, marketed or available in the country or in the international market in these dimensions. We have examined the definition appearing in note 8(a) of Section XV of the Customs Tariff Act. We have perused the grounds and find that there is no evidence placed to show that such material as imported is being treated in the international market as prime material and is being used for the purpose other than as scrap. The ld. Commissioner (Appeals) has also taken into consideration the opinion given by an expert body which cannot be assailed without rebuttal evidence. We do find any merit in this appeal. Hence, the revenue appeal is rejected".