BIS testing required before customs classification of disputed galvanised coils and release of the imported goods.

Imported galvanised coils claimed to be secondary and defective could not be classified or released for customs purposes without Bureau of Indian Standards testing. The court treated the product nature as ative and held that the question whether the goods fell within scrap or another category could be examined only after sample testing and certification. The respondents were therefore directed to send samples to BIS so that the goods could be properly classified, assessed to customs duty, and released.

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Issues: Whether the imported goods were required to be sent for testing and certification by the Bureau of Indian Standards before customs classification and release.

Analysis: The imported goods were stated to be secondary and defective galvanised coils, while the respondents relied on the BIS clarification that galvanised steel sheets had to conform to the prescribed quality control requirements and that no exemption was specified for secondary and defective coils or sheets. The operative question was whether the nature of the goods could be conclusively determined without testing, and whether their correct classification for customs purposes could be made on that basis. The Court held that the matter could be resolved only after the samples were tested by the Bureau of Indian Standards, and that the petitioner's plea that the goods might fall within the category of scrap could also be examined after such testing.

Conclusion: The respondents were directed to send samples of the imported goods for testing and certification by the Bureau of Indian Standards so that the goods could be classified and assessed for customs duty and release.

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