Customs classification of imported goods followed expert laboratory evidence, treating the consignment as bushelling scrap rather than slates or plates.

Customs classification of imported goods turned on expert laboratory testing rather than subjective visual assessment. Samples taken by Customs and examined by the National Metallurgical Laboratory were reported to satisfy the specification for bushelling scrap under IS:2549:1994. The report was accepted because the Commissioner had relied on an expert reference, and no contrary expert evidence was produced to displace it. On that basis, the 81.61 MT consignment was treated as metal scrap and not slates or plates, in favour of the assessee. The separate uncontested quantity of 13.01 MT was left for re-determination of fine and penalty.

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Issues: Whether 81.61 MTs of imported goods were correctly classifiable as bushelling scrap or as slates/plates.

Analysis: The samples had been drawn by the Customs authority and sent to the National Metallurgical Laboratory, which reported that the goods satisfied the specification for bushelling scrap under IS:2549:1994. Once the Commissioner had relied upon an expert reference, that report could not be disregarded on a mere subjective view about the size and shape of the goods unless supported by rebuttal evidence. No contrary expert material was produced. An identical matter had earlier been decided on the same reasoning, and the same view was followed here. The claim for the disputed 81.61 MTs was therefore accepted, while the separate uncontested quantity of 13.01 MTs was left for re-determination of fine and penalty.

Conclusion: The 81.61 MTs were held to be metal scrap and not slates/plates, in favour of the assessee.

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