We export gases in cylinders that are manufactured in India. The cylinders are returned to us by our customers for further refilling. Every time, we re-import the cylinders, the Customs ask us to get the registration under the Steel Imports Monitoring System (SIMS) on the grounds that it applies to all items falling under chapters 73, 73 and 86 of the ITC (HS). For every registration under SIMS, we have to pay fees of Rs 1 per thousand on the CIF value of the cylinders, subject to a minimum of Rs 500/- and a maximum of Rs 1 lakh. This