ORDER
C.N.B. Nair, Member (T)
1. Revenue is in appeal against the finding that the consignments under import should be assessed as waste and scrap of iron and steel. It is being contended that the goods in question are pipes.
2. As against the above, ld. Counsel for the respondents submits that the importers are 100% EOUs who imported melting scrap for melting and manufacture of goods from of iron and steel for exports. In the present case also, the consignments were for such use. It is being pointed out that from the beginning the appellants had offered that the goods be either mutilated or released on condition that proof of melting be produced. The Counsel has also produced certificates of utilisation from the Central Excise Officers to prove that the imported consignments had been melted and items manufactured, as claimed from the beginning. The ld. Counsel has also taken us through the reports from the Experts which also shows that the goods are not fit for use as pipes for transmission of fluids or gas. He has further referred to the decision of this Tribunal in the case of A.P. Steel Re-rolling Mills Ltd. v. CC, Kochi reported in 2004 (175) E.L.T. 580 (T) = 2004 (60) RLT 303 (CESTAT-Ban.) support of his case. On perusal of the records we find that the consignments in question consisted of assorted pipes with various defects. The transaction was as waste and scrap. Strictly speaking subsequent actual use cannot be determinative of classification. All the same, the fact that the imported consignments were actually melted shows that the appellants’ claim from the beginning were bonafide. This Tribunal’s decision in the A.P. Steel Re-Rolling Mills Ltd. (supra) is in favour of the importers and is relevant to the cases. In view of these, we find no merit in the Revenue’s appeals. Accordingly, these appeals are rejected.