Classification of imported goods as heavy melting scrap was upheld after examination showed no reuse beyond melting.

Imported goods were accepted as heavy melting scrap because the examination report described them as fabricated steel structures in welded condition with red oxide coating, tailor-made for specific purposes, yet the material was treated as incapable of reuse for other purposes. The assessee's statement that the goods had been melted, supported by an end-use certificate, was accepted. On those facts, no basis was found to disturb the Commissioner (Appeals)' finding, and the revenue's classification challenge failed.

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Issues: Whether the imported consignment was classifiable as heavy melting scrap or as fabricated steel structures.

Analysis: The goods were examined by SGS India Pvt. Ltd., whose report described them as fabricated steel structures with red oxide coating, tailor-made for specific purposes, and in welded condition. The goods were considered incapable of reuse for other purposes, and the assessee's statement that the goods were melted, supported by an end-use certificate, was accepted. On these facts, no ground was made out to disturb the finding of the Commissioner (Appeals).

Conclusion: The imported goods were accepted as heavy melting scrap, and the revenue's challenge failed.

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