COMMISSIONER OF CENTRAL EXCISE Vs. RIMJHIM ISPAT LTD.

JUDGEMENT

(1.) HEARD both sides. Revenue filed this appeal against the Order -in -Appeal dated 20 -5 -2004 passed by the Commissioner (Appeals), Kanpur.

(2.) RESPONDENTS made import of scrap and declared in the Bills of Entry as Heavy Melting Scrap and claimed the classification under Heading 7204.49 of the Customs Tariff and also claimed the benefit of Notification No. 21/02 as applicable to melting scrap of iron or steel.

(3.) THE declaration given by the respondent is not accepted by the Revenue and the adjudicating authority confiscated the goods on the ground of misdeclaration. The respondent filed appeal and Commissioner (Appeals) held that there is no misdeclaration on the part of the respondent and allowed the appeal.