ISRI) Code SCRUB and hence covered by EXIM code 79020010 and freely importable; or is the zinc dross other than that covered by ISRI code ... ISRI code scrub, seal, seam and shelf covered by EXIM code 79020010. The zinc dross, other than that conforming of ISRI code scrub, seam, seal
classification specifically talks about import of zinc scrap and ISRI code under 79020010 wherein in respect of the goods imported, the description reads as under ... Prime zinc die casts covered by ISRI Code word Shelf (85% zinc) free from corrosion or oxidation.
7. Appellant declared the goods imported by them
declared as Cast Iron Scrap & Aluminium Scrap ISRI Code Tense (CI-87.2955 MTs and Aluminium Scrap ISRI Code Tense 4.5945 MTs). During first ckeck ... imported consignment found to contain 22.8435 MTs of Aluminium Scrap ISRI Code Tense v/s Rs.17,38,881/-. The details are as under:
Total
goods in its present condition confirm to description of scrap, (v) ISRI Code of the goods not found.
It is the contention that
does not have characteristics of zinc dross seal as per ISRI code.
3. The matter was taken for adjudication and the appellants explained that ISRI ... However, the appellants have contended that these codes like sea, score, gray are different names by ISRI and if the goods are not they would
value of contemporaneous
imports of the Aluminum Scrap of particular
code/grade (as per ISRI) at or about the same time.
Thus, it appears that ... however despite such differences, the Aluminium
scrap falling under a particular ISRI code / category
remains 'Goods of the same class or kind
value of contemporaneous imports of the Aluminum
Scrap of particular code/grade (as per ISRI) at or
about the same time. Thus, it appears that ... however despite such differences, the Aluminium
scrap falling under a particular ISRI code / category
remains 'Goods of the same class or kind
under the FTP depending on the type of scrap. Scrap of ISRI
code Tablet, Tabloid, Taboo, Taint, etc. are classified under
ITC (HS) classification ... show that the
imported Thorn was hazardous. The ISRI describes Thorn as
follows:
ISRI Code- Thorn
Item ALUMINUM BREAKAGE
Shall consist of aluminum with miscellaneous
wire scrap with various
types of insulation is covered by "ISRI Code word DRUID" and hence, these
are covered under heading ... scrap also covers various scraps of PVC insulated wires as "ISRI
Code word DRUID" covered under CTH 74040012. He also highlighted that
such
normal brass scrap
as per the Institute of Scrap Recycling Industries (ISRI) code.
1.6 The above mentioned Show Cause Notices dated 31st July, 2008, 19th
