https://www.taxtmi.com/caselaws?id=78720 Old and used railway axles imported as heavy melting scrap were analysed against the distinction between melting scrap and second-hand serviceable goods requiring a specific import licence. The text notes that the importer claimed actual-user status and intended use for melting, while the record contained no definite expert opinion showing the goods were serviceable. Relying on cited precedent that old rails, axles and similar used items may be treated as scrap unless shown to be usable or serviceable, it states that the absence of evidence of serviceability supported classification as scrap. On that basis, the licence objection and confiscation were said not to survive. en-us Thu, 04 Mar 2010 00:00:00 +0530 Sat, 11 Dec 2010 12:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78720 Old and used railway axles imported as heavy melting scrap were analysed against the distinction between melting scrap and second-hand serviceable goods requiring a specific import licence. The text notes that the importer claimed actual-user status and intended use for melting, while the record contained no definite expert opinion showing the goods were serviceable. Relying on cited precedent that old rails, axles and similar used items may be treated as scrap unless shown to be usable or serviceable, it states that the absence of evidence of serviceability supported classification as scrap. On that basis, the licence objection and confiscation were said not to survive. Case-Laws Central Excise Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78720