that Sub-heading
76020010 covers "Aluminium Scrap as per ISRI Code"
whereas Sub-heading 76020090 covers "Other Waste and
Scrap ... further submitted that as per 1997 ISRI
Specification, "Aluminium Scrap Radiators" was covered by
ISRI Code word "Talk" and the same
appellant if the goods are of the type not
mentioned in ISRI Code or in VIS; every scrap which is not covered
by ISRI cannot
lost their mechanical strength.
3) If waste/scrap, what is the ISRI Code: The goods/materials are not waste/scrap these are broken parts ... copper cathodes and these are not covered strictly in the ISRI Code.
4) Whether the goods/materials can be used as such: The goods/materials
examination of the goods and the definition of ISRI code "Tread". We do not want to go deep in to this matter
allowed to be imported without a licence was lead scrap with ISRI code specifications. Since the consignment was out site such specifications they were held
criteria must be
satisfied.
the Appellant declared the goods as per ISRI Code 200-204
but the goods found--pipes of 14-17 feet length ... thickness, 3‖-4‖ diameter--do not conform to the dimensional
specifications of ISRI 200-204, which prescribe maximum size
following
information regarding import of Code No. 76020010 , Commodity: Aluminium
Scrap ISRI Code Tablet, Tabo to USA, Venezuela and UAE, respectively, from
Chennai Port
such
were classified under heading 79020010 which includes "Zinc scrap
ISRI code scope". The same were described as scrap based upon the
invoice
clearance of 331.73 MT of M.S. Turning & Boring, ISRI Code 2002 to 204 & 220 (hereinafter, the impugned goods) classifying the same under
like, Manganese etc. Aluminum scrap is mainly imported, and covered under ISRI Code namely Tense, Taint, Tabor, Twitch. The scrap will contain impurities and several
