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Classification of used metal articles as waste and scrap turns on proof of serviceability; absent expert examination or documentary evidence that imported pipes were fit for original use, they must be treated as melting scrap. Revenue's on-site inspection without a chartered engineer and reliance on contemporaneous imports or subsequent clearances did not satisfy the burden to establish mis-declaration. Applying the Section Note definition of waste and scrap and precedential authority, confiscation, valuation enhancement and penalties were unsustainable and the impugned measures were set aside, with consequential relief to the importer.
Classification of used metal articles as waste and scrap turns on proof of serviceability; absent expert examination or documentary evidence that imported pipes were fit for original use, they must be treated as melting scrap. Revenue's on-site inspection without a chartered engineer and reliance on contemporaneous imports or subsequent clearances did not satisfy the burden to establish mis-declaration. Applying the Section Note definition of waste and scrap and precedential authority, confiscation, valuation enhancement and penalties were unsustainable and the impugned measures were set aside, with consequential relief to the importer.
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