Mittal Pigments Pvt. Ltd. Vs C.C. Mundra (CESTAT Ahmedabad)
Summary: The Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad, considered the second round of litigation concerning the classification of imported lead-bearing material declared as “Lead Concentrate” under CTH 26070000. The Revenue contended that the goods were Lead Waste/Scrap classifiable under CTH 7802, more particularly CTI 78020090, and that powdered lead scrap/waste was restricted for import under the applicable Foreign Trade Policy. The matter had earlier been decided by the Tribunal in favour of the party, but the Supreme Court, in Commissioner of Customs, Mundra vs Mittal Pigments Private Limited, reported at 2022 (380) ELT 243 (SC), set aside the earlier Tribunal order because the rival submissions had not been considered and the order contained virtually no reasons. The appeal was restored for fresh disposal, with all rights and contentions on merits kept open.
The record contained conflicting laboratory reports. Customs Laboratory, Kandla reported material having characteristics consistent with lead concentrate, whereas Customs Laboratory, CH Nhava Sheva reported that the goods were other than Lead Concentrate and had characteristics of used lead battery scrap. CRCL, New Delhi issued reports concerning the powder and also separately examined metallic/plastic pieces. Other reports concerning factory samples and remnant samples were not uniform. The Tribunal ultimately examined the reports and the composition of the samples in determining whether the Revenue could sustain classification under heading 7802.
