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of The CESTAT reversed the lower authority's decision enhancing the value of imported goods by reclassifying Heavy Melting Scrap as serviceable used iron pipes. The Tribunal held that Heavy Melting Scrap, comprising rusted and corroded pipes, is correctly classified as scrap given its unusable condition in its present form. Reliance on the Chartered Engineer's report confirmed the pipes were discarded and not serviceable for their intended purpose. Consequently, valuation must be based on scrap value rather than potential future usability. The Tribunal distinguished the case from precedents involving used goods that were not scrap, emphasizing the current unusability due to rust and corrosion. The impugned order enhancing the value was set aside and the appeal was allowed.
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