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
clearance of 331.73 MT of M.S. Turning & Boring, ISRI Code 2002 to 204 & 220 (hereinafter, the impugned goods) classifying the same under
such
were classified under heading 79020010 which includes "Zinc scrap
ISRI code scope". The same were described as scrap based upon the
invoice
with zinc contents in description provided
in ISRI (Institute of Scrap Recycling
Industries) which are reproduced below:
Code : ITEM
Scribe: zinc scrap contain a maximum ... Seal, 'Scribe' and
'Scrub' codes have been provided in ISRI
(Institute of Scrap Recycling Industries) which
reads as under:
Scribe: zinc
with zinc contents in description provided
in ISRI (Institute of Scrap Recycling
Industries) which are reproduced below:
Code : ITEM
Scribe: zinc scrap contain a maximum ... Seal, 'Scribe' and
'Scrub' codes have been provided in ISRI
(Institute of Scrap Recycling Industries) which
reads as under:
Scribe: zinc
Isri Bazar,
PO-Isri, PS-Nimiaghat, District-Giridih ... ... Plaintiff/Petitioner
Versus
1. Nand Kishore Prasad Swarnkar, son of Late Baldeo Saw
Swarnkar, resident of Isri ... Kumar Seth, son of Sri Bhagwan Das, resident of Isri
Bazar, Station Road, PO-Isri, PS-Nimiaghat, District-Giridih
... ... Defendants/Respondents
-----------------
CORAM
Chandan Soni, Son of Shri Nand Kishore Swarnkar.
All residents of Isri Bazar, P.O. Ishri, P.S. Nemiyaghat, District-
Giridih.
....Petitioners
Versus ... that
although by an efflux of time, a proceeding under section 144 Cr.P.C.
has already lapsed but it has been pointed that
Bihar Entertainments Tax Act, 1948
BIHAR
India
Bihar Entertainments Tax Act, 1948
Act 35 of
Prasad, son of Late Pyare Mahto
5. Dasrath Prasad, son of Late Isri Mahto
6. Bindu Prasad, son of Sri Yadu Prasad
7. Janardhan Prasad ... have been convicted under Section
307 of the Indian Penal Code and sentenced to undergo rigorous
imprisonment for three years and they have further been
connection with the
FIR being CR No.5027 of 2018 registered with Isri
Police Station, District Arvalli for the offence
under the provisions ... Prosecutor vehemently submitted that there is embargo
under section 98 of the Code of Criminal Procedure
1973 to release the muddamal vehicle used